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 smuggling case involving refrigerant gas (HCFC-22) smuggling. The tribunal found clear evidence of a pre-planned meeting at McDonald's involving four individuals who deliberately conspired to clear restricted goods. Phone records, forensic examination, and call details established the appellants' involvement. The tribunal applied a preponderance of probability standard, noting the lower evidentiary threshold in tax evasion cases. Manish Jalhotra was identified as the mastermind. The court upheld confiscation of restricted goods and penalties under Section 112(a) of the Customs Act, 1962, based on the appellants' active participation in the smuggling conspiracy. The appeals were dismissed, confirming the original penalties.
CESTAT adjudicated a customs smuggling case involving refrigerant gas (HCFC-22) smuggling. The tribunal found clear evidence of a pre-planned meeting at McDonald's involving four individuals who deliberately conspired to clear restricted goods. Phone records, forensic examination, and call details established the appellants' involvement. The tribunal applied a preponderance of probability standard, noting the lower evidentiary threshold in tax evasion cases. Manish Jalhotra was identified as the mastermind. The court upheld confiscation of restricted goods and penalties under Section 112(a) of the Customs Act, 1962, based on the appellants' active participation in the smuggling conspiracy. The appeals were dismissed, confirming the original penalties.
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