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 adjudicated a customs duty case involving fraudulent manipulation of Duty Free Scrips through illegal EDI system access. The tribunal found that the importer (Raja Ram and Company) utilized forged scrips issued by DGFT, with a customs broker (Kirti Cargo) facilitating improper import clearance. The key individual (Sharafat Hussain) raised bills through unauthorized companies, which escaped initial scrutiny. The tribunal confirmed customs duty with interest and imposed penalties on the importer and associated party (Jinender Jain). The extended limitation period was deemed valid, and both appeals were summarily dismissed, upholding the Principal Commissioner's original order.
CESTAT adjudicated a customs duty case involving fraudulent manipulation of Duty Free Scrips through illegal EDI system access. The tribunal found that the importer (Raja Ram and Company) utilized forged scrips issued by DGFT, with a customs broker (Kirti Cargo) facilitating improper import clearance. The key individual (Sharafat Hussain) raised bills through unauthorized companies, which escaped initial scrutiny. The tribunal confirmed customs duty with interest and imposed penalties on the importer and associated party (Jinender Jain). The extended limitation period was deemed valid, and both appeals were summarily dismissed, upholding the Principal Commissioner's original order.
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