Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
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Regulation 17 of CBLR, 2018 prescribes procedure for revoking license or imposing penalty. Department relied upon statements of witnesses. Right of cross-examination recognized under Regulation 17(4) requires Inquiry Officer to give reasons for denying such right. Courts have held that unless circumstances exist where witness cannot be produced, noticee has right to cross-examine persons whose statements are relied upon. Appellant questioned integrity of statements recorded u/s 108, requiring testing through cross-examination. Despite request, no attempt made to secure witnesses' presence, violating Regulation 17(4), causing prejudice. Customs Broker and employee separate legal entities, Broker cannot be held responsible for employee's acts without appointment. Impugned order revoking Customs Broker License under Regulation 14 not sustainable. Order set aside, appeal allowed.
Regulation 17 of CBLR, 2018 prescribes procedure for revoking license or imposing penalty. Department relied upon statements of witnesses. Right of cross-examination recognized under Regulation 17(4) requires Inquiry Officer to give reasons for denying such right. Courts have held that unless circumstances exist where witness cannot be produced, noticee has right to cross-examine persons whose statements are relied upon. Appellant questioned integrity of statements recorded u/s 108, requiring testing through cross-examination. Despite request, no attempt made to secure witnesses' presence, violating Regulation 17(4), causing prejudice. Customs Broker and employee separate legal entities, Broker cannot be held responsible for employee's acts without appointment. Impugned order revoking Customs Broker License under Regulation 14 not sustainable. Order set aside, appeal allowed.
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