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...
Levy of penalty on CHA - duty drawback making fraudulent export of readymade garments - The allegations that the appellant did not verify the KYC documents of Exporter which was a bogus firm created with forged documents and that he abetted the export of readymade garments are unsustainable in as much as the allegations of forging the documents is solely on the proprietor of bogus and no connivance of the appellant in that regard has been pointed out by the Department - no penalty can be imposed on M/s KVS Cargo and, therefore, the impugned order is hereby set aside. - AT
Levy of penalty on CHA - duty drawback making fraudulent export of readymade garments - The allegations that the appellant did not verify the KYC documents of Exporter which was a bogus firm created with forged documents and that he abetted the export of readymade garments are unsustainable in as much as the allegations of forging the documents is solely on the proprietor of bogus and no connivance of the appellant in that regard has been pointed out by the Department - no penalty can be imposed on M/s KVS Cargo and, therefore, the impugned order is hereby set aside. - AT
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