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...
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Customs broker firm handled eight shipping bills involving overvaluation of export goods. Exporter prepared eight separate invoices, directing broker to file accordingly. Department alleged broker failed to file under single shipping bill, artificially splitting consignment to avoid examination. Tribunal found exporter himself prepared eight invoices, no evidence broker purposefully split to avoid examination as all shipping bills filed simultaneously. Penalty u/s 114(i) of Customs Act not sustainable as no specific findings of prohibition on export leading to confiscation u/s 113. Broker unaware of overvaluation, cannot be penalized for aiding and abetting. Impugned order upholding penalty set aside, appeal allowed.
Customs broker firm handled eight shipping bills involving overvaluation of export goods. Exporter prepared eight separate invoices, directing broker to file accordingly. Department alleged broker failed to file under single shipping bill, artificially splitting consignment to avoid examination. Tribunal found exporter himself prepared eight invoices, no evidence broker purposefully split to avoid examination as all shipping bills filed simultaneously. Penalty u/s 114(i) of Customs Act not sustainable as no specific findings of prohibition on export leading to confiscation u/s 113. Broker unaware of overvaluation, cannot be penalized for aiding and abetting. Impugned order upholding penalty set aside, appeal allowed.
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