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...
ADG, DRI was held competent to extend the time for issuance of SCN under s.110(2) of the Customs Act because relevant notifications appointed ADG, DRI as Commissioner of Customs with all-India territorial jurisdiction; however, the extension order was quasi-judicial and, being non-speaking and unsupported by substantiated reasons (mere reference to the pandemic without showing necessity or post-extension investigation), it was found unsustainable. Non-mention of DIN did not, by itself, vitiate the extension order, as s.110 contains no express nullifying provision despite CBIC circulars. The customs broker and its director were not proved to be importer/beneficial owner or forgers; penalties under ss.112, 114A and 114AA were set aside and s.117 penalty reduced. Mis-declared goods violating Plant Quarantine norms were held liable to confiscation. - CESTAT
ADG, DRI was held competent to extend the time for issuance of SCN under s.110(2) of the Customs Act because relevant notifications appointed ADG, DRI as Commissioner of Customs with all-India territorial jurisdiction; however, the extension order was quasi-judicial and, being non-speaking and unsupported by substantiated reasons (mere reference to the pandemic without showing necessity or post-extension investigation), it was found unsustainable. Non-mention of DIN did not, by itself, vitiate the extension order, as s.110 contains no express nullifying provision despite CBIC circulars. The customs broker and its director were not proved to be importer/beneficial owner or forgers; penalties under ss.112, 114A and 114AA were set aside and s.117 penalty reduced. Mis-declared goods violating Plant Quarantine norms were held liable to confiscation. - CESTAT
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