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...
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.
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