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...
Appellant's undertaking and declaration of not being penalized under Customs Act or related laws was correct. Cancellation of Special Bonded Warehouse License u/s 58B and penalty u/s 117 of Customs Act were set aside. Relying on precedents, it was held that penalty imposed for contravention u/s 46 does not constitute an 'offence' under the Act. When two expressions are used in the same notification, different meanings must be assigned. The impugned order cancelling the license was unsustainable and the appeal was allowed.
Appellant's undertaking and declaration of not being penalized under Customs Act or related laws was correct. Cancellation of Special Bonded Warehouse License u/s 58B and penalty u/s 117 of Customs Act were set aside. Relying on precedents, it was held that penalty imposed for contravention u/s 46 does not constitute an 'offence' under the Act. When two expressions are used in the same notification, different meanings must be assigned. The impugned order cancelling the license was unsustainable and the appeal was allowed.
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