Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Validity of adjudication order - The original adjudicating authority i.e. Deputy Commissioner of Customs in terms of section 122 of Customs Act, 1962, has the pecuniary jurisdiction to decide the matter with the value of less than ₹ 5 lakh. Apparently, the value of the impugned matter is beyond ₹ 5 lakh. Also there is nothing on record till date about any delegation of power to the said Deputy Commissioner nor the law has the provision of such delegation. Hence, it is held that Deputy Commissioner of Customs was not competent authority to pass the order in original - AT
Validity of adjudication order - The original adjudicating authority i.e. Deputy Commissioner of Customs in terms of section 122 of Customs Act, 1962, has the pecuniary jurisdiction to decide the matter with the value of less than ₹ 5 lakh. Apparently, the value of the impugned matter is beyond ₹ 5 lakh. Also there is nothing on record till date about any delegation of power to the said Deputy Commissioner nor the law has the provision of such delegation. Hence, it is held that Deputy Commissioner of Customs was not competent authority to pass the order in original - AT
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