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...
Illegal removal of goods under the custody of CFS - Levy of penalty under Regulations 12 (8) of HCCAR 2009, apart from directing the appellants to compensate the Government for the losses caused due to the negligence on the part of the custodian - There has been serious violations to the Government Regulations as alleged by the Revenue, in as much as the goods were released without there being specific instructions to do so from the Revenue. The only natural consequence, therefore, that has to follow is as prescribed under sub-section (3) to Section 45 of the Customs Act, 1962, since the appellant has not made out any case for not invoking the said provision. - AT
Illegal removal of goods under the custody of CFS - Levy of penalty under Regulations 12 (8) of HCCAR 2009, apart from directing the appellants to compensate the Government for the losses caused due to the negligence on the part of the custodian - There has been serious violations to the Government Regulations as alleged by the Revenue, in as much as the goods were released without there being specific instructions to do so from the Revenue. The only natural consequence, therefore, that has to follow is as prescribed under sub-section (3) to Section 45 of the Customs Act, 1962, since the appellant has not made out any case for not invoking the said provision. - AT
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