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 the three Revenue appeals and upheld the Comm'r(A)'s order setting aside imposition of penalty under s.114AA of the Customs Act against the respondent. The Tribunal held statements recorded under s.108 could not be relied upon where mandatory procedural safeguards of s.138B were not complied with, echoing the principle that such statements must be recorded before the adjudicating authority to obviate coercion. The Comm'r(A) had found no evidence linking the respondent to registration errors, no knowledge of the officer's mistake, and that the duty credit scrips were duly issued and reflected on the EDI system; on these findings the penalty order was unsustainable.
CESTAT dismissed the three Revenue appeals and upheld the Comm'r(A)'s order setting aside imposition of penalty under s.114AA of the Customs Act against the respondent. The Tribunal held statements recorded under s.108 could not be relied upon where mandatory procedural safeguards of s.138B were not complied with, echoing the principle that such statements must be recorded before the adjudicating authority to obviate coercion. The Comm'r(A) had found no evidence linking the respondent to registration errors, no knowledge of the officer's mistake, and that the duty credit scrips were duly issued and reflected on the EDI system; on these findings the penalty order was unsustainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
