Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
HC upheld CESTAT's decision against cancellation of customs broker license. While KYC documents were submitted, the Department alleged unexplained procurement methods and business irregularities involving an exporter's misused IEC code. Court determined permanent license revocation was disproportionate, noting respondent had already faced significant consequences through temporary suspension. No substantial violation of Regulation 17(9) of Customs Brokers Licensing Regulations, 2013 was established in the original order. Finding no substantial question of law, HC dismissed the appeal, maintaining CESTAT's ruling that preserved broker's operating rights.
HC upheld CESTAT's decision against cancellation of customs broker license. While KYC documents were submitted, the Department alleged unexplained procurement methods and business irregularities involving an exporter's misused IEC code. Court determined permanent license revocation was disproportionate, noting respondent had already faced significant consequences through temporary suspension. No substantial violation of Regulation 17(9) of Customs Brokers Licensing Regulations, 2013 was established in the original order. Finding no substantial question of law, HC dismissed the appeal, maintaining CESTAT's ruling that preserved broker's operating rights.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
