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 allowed the appeal of the customs broker and set aside the revocation of its Customs Broker licence, forfeiture of security deposit and penalty. The Tribunal held that alleged violations of Regulations 10(a), 10(d) and 10(n) of CBLR were not established. It found no proof that the broker had failed to obtain authorization, noting the SCN only recorded that SIIB officers could not locate it. Misdeclaration by the exporter did not, by itself, show breach of the duty to advise compliance, as the broker is a document processor without authority to examine goods or fix value. Verification through authentic statutory documents satisfied Regulation 10(n).
CESTAT allowed the appeal of the customs broker and set aside the revocation of its Customs Broker licence, forfeiture of security deposit and penalty. The Tribunal held that alleged violations of Regulations 10(a), 10(d) and 10(n) of CBLR were not established. It found no proof that the broker had failed to obtain authorization, noting the SCN only recorded that SIIB officers could not locate it. Misdeclaration by the exporter did not, by itself, show breach of the duty to advise compliance, as the broker is a document processor without authority to examine goods or fix value. Verification through authentic statutory documents satisfied Regulation 10(n).
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