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...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
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CESTAT upheld the impugned Order-in-Original revoking the suspension of the customs broker licence, dismissing the appeal. The Tribunal found the adjudicating authority had duly considered the allegations in the SCN under CBLR, 2013 and had not acted without appreciation of the purported enormity of the offence. The appellant's contention that the revocation should have awaited the outcome of an inquiry was rejected as unsustainable, given the statutory timelines for issuance of SCN, appointment of an inquiry officer and disposal of proceedings under CBLR. There being no material to vitiate the impugned order, the appeal was dismissed and the revocation upheld.
CESTAT upheld the impugned Order-in-Original revoking the suspension of the customs broker licence, dismissing the appeal. The Tribunal found the adjudicating authority had duly considered the allegations in the SCN under CBLR, 2013 and had not acted without appreciation of the purported enormity of the offence. The appellant's contention that the revocation should have awaited the outcome of an inquiry was rejected as unsustainable, given the statutory timelines for issuance of SCN, appointment of an inquiry officer and disposal of proceedings under CBLR. There being no material to vitiate the impugned order, the appeal was dismissed and the revocation upheld.
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