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 Personal Penalty on the Director of the company and Drivers of the trucks (transporters) - Penalties u/r 26 of CER - Abetment - Clandestine removal - gutka - The Tribunal found that the appellant was indeed a "dummy director" with no active role in the company's operations. Considering his resignation well before the period of dispute and the lack of evidence implicating him in the evasion of duty, the Tribunal set aside the penalty imposed on him. - However regarding the penalty on Drivers: the Tribunal upheld the penalties imposed on the transporters despite their arguments. It noted that even though some of the transporters were semi-literate, they were aware of the requirement to carry proper documentation for transporting goods. Therefore, the penalties imposed on them were upheld.
Levy of Personal Penalty on the Director of the company and Drivers of the trucks (transporters) - Penalties u/r 26 of CER - Abetment - Clandestine removal - gutka - The Tribunal found that the appellant was indeed a "dummy director" with no active role in the company's operations. Considering his resignation well before the period of dispute and the lack of evidence implicating him in the evasion of duty, the Tribunal set aside the penalty imposed on him. - However regarding the penalty on Drivers: the Tribunal upheld the penalties imposed on the transporters despite their arguments. It noted that even though some of the transporters were semi-literate, they were aware of the requirement to carry proper documentation for transporting goods. Therefore, the penalties imposed on them were upheld.
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