Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
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Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) allowed the appeal against the revocation of the Custom House Agent (CHA) license and forfeiture of security deposit. The appellant was found guilty of violating regulations 13(b) and 13(j) of the CHALR, 2004, for aiding and abetting in smuggling old and used computers, peripherals, and laptops. Despite the appellant's inability to provide certain documents during the inquiry/adjudication process, the primary invoice was made available. The presence of an outsider during the examination was not considered an irregularity. Considering the appellant's prolonged inability to conduct business, the Tribunal opined that the period of suspension was sufficient punishment and directed the immediate restoration of the CHA license.
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) allowed the appeal against the revocation of the Custom House Agent (CHA) license and forfeiture of security deposit. The appellant was found guilty of violating regulations 13(b) and 13(j) of the CHALR, 2004, for aiding and abetting in smuggling old and used computers, peripherals, and laptops. Despite the appellant's inability to provide certain documents during the inquiry/adjudication process, the primary invoice was made available. The presence of an outsider during the examination was not considered an irregularity. Considering the appellant's prolonged inability to conduct business, the Tribunal opined that the period of suspension was sufficient punishment and directed the immediate restoration of the CHA license.
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