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 - confiscation of goods - The High court held that the goods imported without a valid Wireless Planning & Coordination (WPC) license, which turned out to be forged, were rightly liable for confiscation under Section 111(d) of the Customs Act, 1962. The High court found that the imposition of a redemption fine and penalty under Section 112(a) of the Customs Act did not require mens rea (intent) and was based on a strict liability principle.
Levy of penalty - confiscation of goods - The High court held that the goods imported without a valid Wireless Planning & Coordination (WPC) license, which turned out to be forged, were rightly liable for confiscation under Section 111(d) of the Customs Act, 1962. The High court found that the imposition of a redemption fine and penalty under Section 112(a) of the Customs Act did not require mens rea (intent) and was based on a strict liability principle.
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