Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Customs broker's license revocation and penalty set aside. CESTAT held time limit for issuing show cause notice under CBLR as mandatory, breached here. Charges under regulations 10(d) and 10(e) of CBLR not substantiated with evidence against customs broker's due diligence and proper advice to client. Impugned order unsustainable due to delay in issuing notice and lack of grounds. Appeal allowed.
Customs broker's license revocation and penalty set aside. CESTAT held time limit for issuing show cause notice under CBLR as mandatory, breached here. Charges under regulations 10(d) and 10(e) of CBLR not substantiated with evidence against customs broker's due diligence and proper advice to client. Impugned order unsustainable due to delay in issuing notice and lack of grounds. Appeal allowed.
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