Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
Jurisdictional issue regarding monetary threshold for adjudication by customs officers examined. Appellate authority rightly accepted lack of jurisdiction of original adjudicating officer based on notification prescribing monetary limits. Remand to proper officer permissible u/s 128A(3). However, appellate order did not decide limitation issue, leaving it open for petitioner to raise before proper officer on remand. Petition dismissed, not warranting interference with remand order on jurisdictional ground.
Jurisdictional issue regarding monetary threshold for adjudication by customs officers examined. Appellate authority rightly accepted lack of jurisdiction of original adjudicating officer based on notification prescribing monetary limits. Remand to proper officer permissible u/s 128A(3). However, appellate order did not decide limitation issue, leaving it open for petitioner to raise before proper officer on remand. Petition dismissed, not warranting interference with remand order on jurisdictional ground.
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TaxTMI 
TaxTMI 
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