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...
HC upheld the revocation of the customs broker's license under CBLR, 2018 regulations. The court rejected appellant's contentions regarding procedural violations, finding no breach of natural justice. The tribunal's reasoning was deemed sound, particularly regarding the opportunity to respond to the show cause notice and enquiry report. The court emphasized that the relationship between customs department and broker is based on trust, and once that trust is compromised, the broker loses the right to license reinstatement. The customs appeal was dismissed, with legal questions answered in favor of the department.
HC upheld the revocation of the customs broker's license under CBLR, 2018 regulations. The court rejected appellant's contentions regarding procedural violations, finding no breach of natural justice. The tribunal's reasoning was deemed sound, particularly regarding the opportunity to respond to the show cause notice and enquiry report. The court emphasized that the relationship between customs department and broker is based on trust, and once that trust is compromised, the broker loses the right to license reinstatement. The customs appeal was dismissed, with legal questions answered in favor of the department.
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