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...
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Revocation of Customs Broker/ CHA License - The plea of the appellant that suspension of her license is disproportionate punishment. It is held that not merely the negligence on the part of the appellant but the concealment of relevant facts as is unjustly enrich his client on the expenses of Government exchequer. Not only this, the appellant is a person already found involved in illegal offence as grave of smuggling narcotics drugs, the revocation of licence of the appellant in view of the duty as has been cased upon the Customs Broker and the way the Customs Broker is appointed is held to be proportionate to the violation committed by the appellant. - Appeal rejected - AT
Revocation of Customs Broker/ CHA License - The plea of the appellant that suspension of her license is disproportionate punishment. It is held that not merely the negligence on the part of the appellant but the concealment of relevant facts as is unjustly enrich his client on the expenses of Government exchequer. Not only this, the appellant is a person already found involved in illegal offence as grave of smuggling narcotics drugs, the revocation of licence of the appellant in view of the duty as has been cased upon the Customs Broker and the way the Customs Broker is appointed is held to be proportionate to the violation committed by the appellant. - Appeal rejected - AT
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