Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Penalty on Customs Broker under Regulation 18 of CBLR, 2018 - violation of regulation 10(o) and Regulation 10(b) - Despite allegations of the exporter attempting fraudulent exports to avail excess GST refunds, the tribunal found no evidence of collusion between the appellant and the exporter. Therefore, holding the appellant accountable for the exporter's actions without any proof of collusion would be unjust. Penalty set aside.
Penalty on Customs Broker under Regulation 18 of CBLR, 2018 - violation of regulation 10(o) and Regulation 10(b) - Despite allegations of the exporter attempting fraudulent exports to avail excess GST refunds, the tribunal found no evidence of collusion between the appellant and the exporter. Therefore, holding the appellant accountable for the exporter's actions without any proof of collusion would be unjust. Penalty set aside.
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