Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
CESTAT New Delhi overturned the revocation of a Customs Broker license, forfeiture of security deposit, and penalty imposition due to alleged involvement in fraudulent IGST refunds. The Tribunal held that the appellant had diligently verified client documents from official government websites, meeting obligations u/s Regulation 10(n) of CBLR, 2018. Relying on precedent (Mauli Worldwide Logistics), the Tribunal found no justification for license revocation as the appellant had no reason to doubt document genuineness. The decision emphasized the reliability of official government websites for verification. Consequently, the impugned order was set aside, and the appeal was allowed.
CESTAT New Delhi overturned the revocation of a Customs Broker license, forfeiture of security deposit, and penalty imposition due to alleged involvement in fraudulent IGST refunds. The Tribunal held that the appellant had diligently verified client documents from official government websites, meeting obligations u/s Regulation 10(n) of CBLR, 2018. Relying on precedent (Mauli Worldwide Logistics), the Tribunal found no justification for license revocation as the appellant had no reason to doubt document genuineness. The decision emphasized the reliability of official government websites for verification. Consequently, the impugned order was set aside, and the appeal was allowed.
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TaxTMI 
TaxTMI 
of 4886 
