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 allowed appeal, setting aside suspension of Customs Broker licence. The tribunal found no legal basis for holding the broker responsible for mis-declaration of goods' description and value. The broker lacks statutory authority to examine goods or verify transaction values. The exporter's non-existence could not be conclusively established at the time of proceedings, and GST registration cancellation occurred subsequent to initial actions. The suspension order was deemed unsustainable, with the original licence to be immediately reinstated. The decision preserves the broker's right to operate while allowing potential separate proceedings under Show Cause Notice.
CESTAT allowed appeal, setting aside suspension of Customs Broker licence. The tribunal found no legal basis for holding the broker responsible for mis-declaration of goods' description and value. The broker lacks statutory authority to examine goods or verify transaction values. The exporter's non-existence could not be conclusively established at the time of proceedings, and GST registration cancellation occurred subsequent to initial actions. The suspension order was deemed unsustainable, with the original licence to be immediately reinstated. The decision preserves the broker's right to operate while allowing potential separate proceedings under Show Cause Notice.
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