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...
Goods were mis-declared in baggage declaration for export, rendering them liable for confiscation. Penalties imposed under Customs Act: Section 114 on individuals involved in filing airway bills using fictitious company name, enabling export fraud. Section 114AA on individuals responsible for mis-declarations in baggage declaration filed for customs purposes, with penalties based on their roles and knowledge. Appellate Tribunal upheld some penalties, modified or set aside others based on evidence of involvement and applicability of specific provisions. Determination made regarding appropriate penalties commensurate with the nature of offenses and roles played by different individuals in the smuggling attempt.
Goods were mis-declared in baggage declaration for export, rendering them liable for confiscation. Penalties imposed under Customs Act: Section 114 on individuals involved in filing airway bills using fictitious company name, enabling export fraud. Section 114AA on individuals responsible for mis-declarations in baggage declaration filed for customs purposes, with penalties based on their roles and knowledge. Appellate Tribunal upheld some penalties, modified or set aside others based on evidence of involvement and applicability of specific provisions. Determination made regarding appropriate penalties commensurate with the nature of offenses and roles played by different individuals in the smuggling attempt.
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