Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans...
The Customs, Excise and Service Tax Appellate Tribunal set aside the impugned order, allowing the appeal. The Tribunal held that the findings regarding breach of Regulations 10(d) and 10(n) of the Customs Brokers Licensing Regulations, 2018, were incorrect and lacked factual or legal basis. The charge of failure to discharge duties as a customs broker without delay was also incorrectly construed. Consequently, the revocation of the customs broker's license, forfeiture of security deposit, and imposition of penalty were set aside.
The Customs, Excise and Service Tax Appellate Tribunal set aside the impugned order, allowing the appeal. The Tribunal held that the findings regarding breach of Regulations 10(d) and 10(n) of the Customs Brokers Licensing Regulations, 2018, were incorrect and lacked factual or legal basis. The charge of failure to discharge duties as a customs broker without delay was also incorrectly construed. Consequently, the revocation of the customs broker's license, forfeiture of security deposit, and imposition of penalty were set aside.
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TaxTMI 
TaxTMI 
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