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...
The HC held that the question whether Directorate of Revenue Intelligence officials qualify as "proper officers" under s.28 of the Customs Act has been authoritatively settled by the Supreme Court, obviating further adjudication on that issue; accordingly the impugned orders are set aside, the appeals are allowed and restored to their original positions before CESTAT for determination on merits, and the matters remitted to CESTAT for fresh adjudication. Appellants' challenges succeed to the extent indicated; any procedural or substantive issues not predicated on the "proper officer" point are to be decided by CESTAT in accordance with law.
The HC held that the question whether Directorate of Revenue Intelligence officials qualify as "proper officers" under s.28 of the Customs Act has been authoritatively settled by the Supreme Court, obviating further adjudication on that issue; accordingly the impugned orders are set aside, the appeals are allowed and restored to their original positions before CESTAT for determination on merits, and the matters remitted to CESTAT for fresh adjudication. Appellants' challenges succeed to the extent indicated; any procedural or substantive issues not predicated on the "proper officer" point are to be decided by CESTAT in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
