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...
Revocation of Customs Broker license - Regulation 10(n) requires the Customs Broker to verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax Identification Number (GSTIN),identity of his client and functioning of his client - The CESTAT referenced previous judgments and legal interpretations to support its findings, emphasizing that Customs Brokers cannot be held responsible for the correctness of documents issued by government officers, as long as they verify the authenticity of those documents. - The CESTAT set aside the impugned order, revoking the Customs Broker's license, forfeiting the security deposit, and imposing a penalty
Revocation of Customs Broker license - Regulation 10(n) requires the Customs Broker to verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax Identification Number (GSTIN),identity of his client and functioning of his client - The CESTAT referenced previous judgments and legal interpretations to support its findings, emphasizing that Customs Brokers cannot be held responsible for the correctness of documents issued by government officers, as long as they verify the authenticity of those documents. - The CESTAT set aside the impugned order, revoking the Customs Broker's license, forfeiting the security deposit, and imposing a penalty
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