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 penalties under Sections 114(iii) and 114AA of Customs Act, 1962 concerning overvaluation scheme for undue drawback claims and illegal export attempts. Appellant No. 1's penalty under Section 114AA was set aside as no direct involvement with subject goods was established, however penalty under Section 114(iii) was confirmed based on appellant's statement admitting container dispatch and presence during loading operations, demonstrating connivance with exporter. Appellant No. 2's penalties under both sections were upheld after tribunal found evidence of monitoring illegal export activities through WhatsApp communications and awareness of syndicate operations. Appeal disposed with mixed outcome - partial relief for Appellant No. 1, complete confirmation of penalties against Appellant No. 2.
CESTAT adjudicated penalties under Sections 114(iii) and 114AA of Customs Act, 1962 concerning overvaluation scheme for undue drawback claims and illegal export attempts. Appellant No. 1's penalty under Section 114AA was set aside as no direct involvement with subject goods was established, however penalty under Section 114(iii) was confirmed based on appellant's statement admitting container dispatch and presence during loading operations, demonstrating connivance with exporter. Appellant No. 2's penalties under both sections were upheld after tribunal found evidence of monitoring illegal export activities through WhatsApp communications and awareness of syndicate operations. Appeal disposed with mixed outcome - partial relief for Appellant No. 1, complete confirmation of penalties against Appellant No. 2.
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