Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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CESTAT partially allowed the appeal, setting aside the revocation of customs broker's licence and forfeiture of security deposit. The tribunal found the penalties disproportionately severe, noting insufficient evidence of misconduct under regulation 10(d) of Customs Broker Licensing Regulations, 2018. While acknowledging potential procedural irregularities in export goods valuation, the tribunal determined no conclusive proof of intentional wrongdoing by the customs broker. The order was modified to mitigate the original punitive measures, maintaining the underlying penalty imposed by the lower authority.
CESTAT partially allowed the appeal, setting aside the revocation of customs broker's licence and forfeiture of security deposit. The tribunal found the penalties disproportionately severe, noting insufficient evidence of misconduct under regulation 10(d) of Customs Broker Licensing Regulations, 2018. While acknowledging potential procedural irregularities in export goods valuation, the tribunal determined no conclusive proof of intentional wrongdoing by the customs broker. The order was modified to mitigate the original punitive measures, maintaining the underlying penalty imposed by the lower authority.
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