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...
Penalty under Customs Broker Licensing Regulation (CBLR) 2013 for violation of Regulation 17(9). Appellant not directly involved in act or omission by authorized signatory, no allegation of undue financial benefit. Cross-examination opportunity under Regulation 20(4) not provided despite reliance on statements of different persons. As per precedent, adjudication authority ought to have given opportunity for cross-examination before relying on such statements. Proceedings in violation of Regulation 20(4), not sustainable. Appeal allowed by Appellate Tribunal.
Penalty under Customs Broker Licensing Regulation (CBLR) 2013 for violation of Regulation 17(9). Appellant not directly involved in act or omission by authorized signatory, no allegation of undue financial benefit. Cross-examination opportunity under Regulation 20(4) not provided despite reliance on statements of different persons. As per precedent, adjudication authority ought to have given opportunity for cross-examination before relying on such statements. Proceedings in violation of Regulation 20(4), not sustainable. Appeal allowed by Appellate Tribunal.
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