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...
Customs broker's license revoked for non-compliance with Regulations 13(d), 13(e), and 13(f) of CHALR, 2004. Delay in inquiry proceedings. Broker held license since 1983. Prohibited from operating at Chennai Customs Port due to mis-declarations in shipping bills. License suspended pending inquiry. Suspension revoked on April 30, 2012, by Commissioner of Customs (General), Mumbai, citing ongoing investigation. CESTAT ruled suspension revocation violated its December 15, 2011 order directing license restoration if inquiry not concluded within three months. High Court agreed with CESTAT's specific direction binding on Department unless set aside by superior forum. Appeal dismissed.
Customs broker's license revoked for non-compliance with Regulations 13(d), 13(e), and 13(f) of CHALR, 2004. Delay in inquiry proceedings. Broker held license since 1983. Prohibited from operating at Chennai Customs Port due to mis-declarations in shipping bills. License suspended pending inquiry. Suspension revoked on April 30, 2012, by Commissioner of Customs (General), Mumbai, citing ongoing investigation. CESTAT ruled suspension revocation violated its December 15, 2011 order directing license restoration if inquiry not concluded within three months. High Court agreed with CESTAT's specific direction binding on Department unless set aside by superior forum. Appeal dismissed.
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