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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...
Customs broker's license revoked, entire security deposit forfeited, penalty levied for contravening Regulations 10(a), 10(b), 10(d), 10(e), 10(f), 10(k) & 10(n) of CBLR, 2018. Findings from inquiry report adopted without applying judicial mind or considering regulations contravened and facts. Principles of natural justice violated. Bill of entry filed using appellant's login credentials, consignment misdeclared, confiscated, allowed redemption against fine for re-export. Except few statements, no evidence adduced to hold appellant guilty of contraventions. Importer stated never contacted or met appellant, unaware appellant filing bill of entry. Appellant denied issuing authorization letter, signatures not forensically examined. Agreement letter submitted by another party not forensically examined. Misdeclaration case adjudicated without show cause notice to appellant, importer waived notice, appellant penalized u/s 114AA without liability under 112(a) or 112(b). Importer solely held liable under 112(a). Order holding appellant contravened regulations without legal basis or cogent examination of facts. Appeal dismissed by Appellate Tribunal.
Customs broker's license revoked, entire security deposit forfeited, penalty levied for contravening Regulations 10(a), 10(b), 10(d), 10(e), 10(f), 10(k) & 10(n) of CBLR, 2018. Findings from inquiry report adopted without applying judicial mind or considering regulations contravened and facts. Principles of natural justice violated. Bill of entry filed using appellant's login credentials, consignment misdeclared, confiscated, allowed redemption against fine for re-export. Except few statements, no evidence adduced to hold appellant guilty of contraventions. Importer stated never contacted or met appellant, unaware appellant filing bill of entry. Appellant denied issuing authorization letter, signatures not forensically examined. Agreement letter submitted by another party not forensically examined. Misdeclaration case adjudicated without show cause notice to appellant, importer waived notice, appellant penalized u/s 114AA without liability under 112(a) or 112(b). Importer solely held liable under 112(a). Order holding appellant contravened regulations without legal basis or cogent examination of facts. Appeal dismissed by Appellate Tribunal.
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