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...
Page of 4830
Press 'Enter' after typing page number.
141 to 160 of 96587 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The CESTAT set aside the Commissioner (Appeals)'s enhancement of redemption fine and penalty imposed on the appellant for failing to produce an EPR certificate when importing toner for multifunction printers under E-Waste Management Rules 2016. The Tribunal noted that while the appellant imported goods in 2017 shortly after the rules were implemented in 2016, they were likely unaware of the requirement. More significantly, the Commissioner (Appeals) violated principles of natural justice by enhancing penalties without issuing a show cause notice as mandated under the First Proviso to Section 128A(3) of the Customs Act, depriving the appellant of the opportunity to present a defense. Appeal allowed.
The CESTAT set aside the Commissioner (Appeals)'s enhancement of redemption fine and penalty imposed on the appellant for failing to produce an EPR certificate when importing toner for multifunction printers under E-Waste Management Rules 2016. The Tribunal noted that while the appellant imported goods in 2017 shortly after the rules were implemented in 2016, they were likely unaware of the requirement. More significantly, the Commissioner (Appeals) violated principles of natural justice by enhancing penalties without issuing a show cause notice as mandated under the First Proviso to Section 128A(3) of the Customs Act, depriving the appellant of the opportunity to present a defense. Appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
