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 Brokers’ licence - Non-existent exporters have also been filing GST returns with the department - The tribunal clarified that the Customs Broker's responsibility was to ensure the authenticity of documents like IEC and GSTIN, not to verify the correctness of actions by government officers issuing these documents. The tribunal stressed that the Customs Broker can fulfill their obligations by verifying documents, data, or information, and physical verification of clients' premises was not mandated. Consequently, the tribunal ruled in favor of the appellant, setting aside the impugned order and providing relief.
Revocation of Customs Brokers’ licence - Non-existent exporters have also been filing GST returns with the department - The tribunal clarified that the Customs Broker's responsibility was to ensure the authenticity of documents like IEC and GSTIN, not to verify the correctness of actions by government officers issuing these documents. The tribunal stressed that the Customs Broker can fulfill their obligations by verifying documents, data, or information, and physical verification of clients' premises was not mandated. Consequently, the tribunal ruled in favor of the appellant, setting aside the impugned order and providing relief.
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