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 dismissed Revenue's appeal challenging revocation of Customs Broker License suspension. The case involved significant weight discrepancy where goods weighed 28,230 kilograms against declared 9,880 kilograms by importer. CESTAT applied judicial restraint principle from Supreme Court precedents, limiting tribunal's scope to examining decision-making process deficiencies rather than substituting administrative decisions. The original disciplinary order against Customs Broker suffered fatal procedural irregularities including non-adherence to mandatory timelines and failure to specify charges clearly. CESTAT held these procedural improprieties rendered the suspension order unsustainable and legally defective, warranting its revocation despite the substantial quantity discrepancy involved.
CESTAT dismissed Revenue's appeal challenging revocation of Customs Broker License suspension. The case involved significant weight discrepancy where goods weighed 28,230 kilograms against declared 9,880 kilograms by importer. CESTAT applied judicial restraint principle from Supreme Court precedents, limiting tribunal's scope to examining decision-making process deficiencies rather than substituting administrative decisions. The original disciplinary order against Customs Broker suffered fatal procedural irregularities including non-adherence to mandatory timelines and failure to specify charges clearly. CESTAT held these procedural improprieties rendered the suspension order unsustainable and legally defective, warranting its revocation despite the substantial quantity discrepancy involved.
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