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 remanded the case involving revocation of customs broker license for illegal red sanders export. The tribunal found procedural irregularities in the original adjudication, specifically the denial of cross-examination opportunity, which constituted a violation of natural justice principles. Despite the show cause notice being issued within prescribed timelines, the department's rationale for preventing cross-examination was deemed unreasonable. The appellate tribunal directed the original adjudicating authority to reconsider the matter, ensuring both parties receive a fair hearing with proper cross-examination rights before making a final determination on license revocation and potential penalties.
CESTAT remanded the case involving revocation of customs broker license for illegal red sanders export. The tribunal found procedural irregularities in the original adjudication, specifically the denial of cross-examination opportunity, which constituted a violation of natural justice principles. Despite the show cause notice being issued within prescribed timelines, the department's rationale for preventing cross-examination was deemed unreasonable. The appellate tribunal directed the original adjudicating authority to reconsider the matter, ensuring both parties receive a fair hearing with proper cross-examination rights before making a final determination on license revocation and potential penalties.
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