Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Revocation of Customs Broker license - As per the Commissioner, the appellant has not brought to the knowledge of the Department that IEC holders have lent their IECs to other persons. There is no evidence on record brought by the Department to show that the appellant had knowledge regarding the lending of IEC. Further, the lending of IEC is not an offence under the Customs Act, 1962.
Revocation of Customs Broker license - As per the Commissioner, the appellant has not brought to the knowledge of the Department that IEC holders have lent their IECs to other persons. There is no evidence on record brought by the Department to show that the appellant had knowledge regarding the lending of IEC. Further, the lending of IEC is not an offence under the Customs Act, 1962.
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