SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal and set aside the order dated 08.11.2021 revoking the customs broker license of the appellant. The Tribunal held that the principles of natural justice were violated as the show cause notice issued to the appellant was vague, failing to differentiate between regulations 17(1) and 17(6) of the 2018 Regulations. The appellant was not provided with the necessary documents and statements to submit a proper response and cross-examine the persons whose statements were recorded, violating the principles of natural justice. The Tribunal refrained from examining the documents itself, as it was the duty of the Inquiry Officer or the Commissioner to undertake this exercise.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal and set aside the order dated 08.11.2021 revoking the customs broker license of the appellant. The Tribunal held that the principles of natural justice were violated as the show cause notice issued to the appellant was vague, failing to differentiate between regulations 17(1) and 17(6) of the 2018 Regulations. The appellant was not provided with the necessary documents and statements to submit a proper response and cross-examine the persons whose statements were recorded, violating the principles of natural justice. The Tribunal refrained from examining the documents itself, as it was the duty of the Inquiry Officer or the Commissioner to undertake this exercise.
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