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 revocation and security deposit forfeiture were challenged due to alleged involvement in fraudulent export activities. The allegations included failure to verify documents and identities, misuse of factory stuffing permission, document forgery to avail drawback and incentives fraudulently, and value inflation through document manipulation. The Tribunal held that there was no evidence of the broker's prior knowledge of non-existent exporters or being a beneficiary of wrongly received drawbacks. The modus operandi involved forged factory stuffing permissions and export invoices signed by Central Excise Officers. However, the Department failed to prove violations under relevant Customs Broker Licensing Regulations. Consequently, the Tribunal set aside the order confirming the violations and allowed the appeal.
Customs broker's license revocation and security deposit forfeiture were challenged due to alleged involvement in fraudulent export activities. The allegations included failure to verify documents and identities, misuse of factory stuffing permission, document forgery to avail drawback and incentives fraudulently, and value inflation through document manipulation. The Tribunal held that there was no evidence of the broker's prior knowledge of non-existent exporters or being a beneficiary of wrongly received drawbacks. The modus operandi involved forged factory stuffing permissions and export invoices signed by Central Excise Officers. However, the Department failed to prove violations under relevant Customs Broker Licensing Regulations. Consequently, the Tribunal set aside the order confirming the violations and allowed the appeal.
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