Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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Levy of penalty on Customs broker - overvaluation of goods by...
Customs broker cleared of penalty; verified documents from exporters were authentic, making Customs Brokers Licensing Regulations penalty unsustainable.
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Levy of penalty on Customs broker - overvaluation of goods by exporter in order to claim excess export benefits - since SVARAD had verified the relevant documents possessed by the exporters and issued by government departments, the authenticity of which is not under challenge, there is no failure in this regard on their part and the penalty imposed on them under the CBLR and is not sustainable. - AT
Levy of penalty on Customs broker - overvaluation of goods by exporter in order to claim excess export benefits - since SVARAD had verified the relevant documents possessed by the exporters and issued by government departments, the authenticity of which is not under challenge, there is no failure in this regard on their part and the penalty imposed on them under the CBLR and is not sustainable. - AT
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