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...
CESTAT held that penalty under Regulation 18 of CBLR 2013 requires establishing violations under grounds (a), (b), or (c) through documentary evidence. While the Authority has discretionary power to impose penalties up to 50,000 for regulatory non-compliance or misconduct, the Inquiry Report was found inconclusive and the Commissioner failed to demonstrate specific violations. The Tribunal noted that Regulation 18 provides for either license revocation or penalty imposition, not both. Despite the Authority's jurisdictional competence to determine appropriate sanctions, the lack of substantiated evidence linking the Customs Broker's actions to prescribed violations warranted deletion of the penalty. Revenue's appeal was accordingly dismissed.
CESTAT held that penalty under Regulation 18 of CBLR 2013 requires establishing violations under grounds (a), (b), or (c) through documentary evidence. While the Authority has discretionary power to impose penalties up to 50,000 for regulatory non-compliance or misconduct, the Inquiry Report was found inconclusive and the Commissioner failed to demonstrate specific violations. The Tribunal noted that Regulation 18 provides for either license revocation or penalty imposition, not both. Despite the Authority's jurisdictional competence to determine appropriate sanctions, the lack of substantiated evidence linking the Customs Broker's actions to prescribed violations warranted deletion of the penalty. Revenue's appeal was accordingly dismissed.
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