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...
Violation of principles of natural justice - denial of cross-examination - revocation of customs broker license, forfeiture of security deposit, and penalty imposed by adjudicating authority - investigation revealed undervaluation, misdeclaration, undeclared/concealed goods, and prohibited nature of goods - importer alleged to be a dummy firm - appellant customs broker denied opportunity to cross-examine persons whose statements were relied upon by department - inquiry officer delayed issuance of report beyond prescribed period - right of cross-examination recognized under CBLR Regulations - exceptional circumstances required for denial of cross-examination - appellant questioned integrity of statements recorded u/s 108 - no attempt made to secure presence of witnesses for cross-examination - provisions of Regulation 17(4) disregarded - serious prejudice caused to appellant - impugned order set aside, appeal allowed.
Violation of principles of natural justice - denial of cross-examination - revocation of customs broker license, forfeiture of security deposit, and penalty imposed by adjudicating authority - investigation revealed undervaluation, misdeclaration, undeclared/concealed goods, and prohibited nature of goods - importer alleged to be a dummy firm - appellant customs broker denied opportunity to cross-examine persons whose statements were relied upon by department - inquiry officer delayed issuance of report beyond prescribed period - right of cross-examination recognized under CBLR Regulations - exceptional circumstances required for denial of cross-examination - appellant questioned integrity of statements recorded u/s 108 - no attempt made to secure presence of witnesses for cross-examination - provisions of Regulation 17(4) disregarded - serious prejudice caused to appellant - impugned order set aside, appeal allowed.
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