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 appellate proceeding involving a Customs House Agent (CHA) charged with export of prohibited red sanders. The tribunal found insufficient evidence to substantiate allegations of willful misconduct or illegal benefit. The order highlighted that penalties cannot be imposed based on assumptions or suspicions without concrete proof. The tribunal determined that the alleged procedural violations should be addressed under Customs House Agent Licensing Regulations (CHALR) 2004, not the Customs Act 1962. Consequently, the tribunal set aside the impugned order, allowed the appeal, and granted consequential relief to the appellant, emphasizing that procedural deficiencies do not automatically constitute a punishable offense without demonstrable intent or material evidence.
CESTAT appellate proceeding involving a Customs House Agent (CHA) charged with export of prohibited red sanders. The tribunal found insufficient evidence to substantiate allegations of willful misconduct or illegal benefit. The order highlighted that penalties cannot be imposed based on assumptions or suspicions without concrete proof. The tribunal determined that the alleged procedural violations should be addressed under Customs House Agent Licensing Regulations (CHALR) 2004, not the Customs Act 1962. Consequently, the tribunal set aside the impugned order, allowed the appeal, and granted consequential relief to the appellant, emphasizing that procedural deficiencies do not automatically constitute a punishable offense without demonstrable intent or material evidence.
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