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 partly allowed the appeal concerning a Customs Broker's license revocation. The Tribunal held that the appellant violated Regulations 10(a) by failing to produce client authorization when requested and 10(q) by not cooperating with investigations. However, the appellant did not violate Regulations 10(d) and 10(n), as customs brokers cannot be expected to verify the physical existence of exporters when government-issued documents are presumed genuine. Applying the doctrine of proportionality, CESTAT modified the order by setting aside the license revocation and security deposit forfeiture while upholding the Rs. 50,000 penalty, finding this sufficient to meet the ends of justice.
CESTAT partly allowed the appeal concerning a Customs Broker's license revocation. The Tribunal held that the appellant violated Regulations 10(a) by failing to produce client authorization when requested and 10(q) by not cooperating with investigations. However, the appellant did not violate Regulations 10(d) and 10(n), as customs brokers cannot be expected to verify the physical existence of exporters when government-issued documents are presumed genuine. Applying the doctrine of proportionality, CESTAT modified the order by setting aside the license revocation and security deposit forfeiture while upholding the Rs. 50,000 penalty, finding this sufficient to meet the ends of justice.
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