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 the customs broker licence - Misuse of G-Cards - sub-letting of the licence on commission basis for a monthly consideration - The case involved the suspension and subsequent revocation of a custom broker license due to misuse and violations of licensing regulations. The appellant admitted to subletting the license and allowing unauthorized use, leading to the Tribunal and later the High Court upholding the revocation as proportionate to the offense.
Revocation of the customs broker licence - Misuse of G-Cards - sub-letting of the licence on commission basis for a monthly consideration - The case involved the suspension and subsequent revocation of a custom broker license due to misuse and violations of licensing regulations. The appellant admitted to subletting the license and allowing unauthorized use, leading to the Tribunal and later the High Court upholding the revocation as proportionate to the offense.
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