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...
The CESTAT, an Appellate Tribunal, ruled on the revocation of a Customs Broker's license, forfeiture of security deposit, and penalty imposition for alleged fraud and violation of Regulation 10(n) of CBLR, 2018. The Tribunal found that the verification report was based on authentic GSTIN and IEC documents, indicating no suspicion of forgery. The Customs Broker's responsibility did not extend to continuous surveillance of client operations. As the Broker had fulfilled obligations under Regulation 10(n), the Tribunal overturned the Commissioner's decision, holding that the Broker did not violate the regulation. The impugned order was set aside, and the appeal was allowed.
The CESTAT, an Appellate Tribunal, ruled on the revocation of a Customs Broker's license, forfeiture of security deposit, and penalty imposition for alleged fraud and violation of Regulation 10(n) of CBLR, 2018. The Tribunal found that the verification report was based on authentic GSTIN and IEC documents, indicating no suspicion of forgery. The Customs Broker's responsibility did not extend to continuous surveillance of client operations. As the Broker had fulfilled obligations under Regulation 10(n), the Tribunal overturned the Commissioner's decision, holding that the Broker did not violate the regulation. The impugned order was set aside, and the appeal was allowed.
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