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...
Validity of suspension of a customs broker licence was assessed under the Customs Broker Licensing Regulations. Tribunal held the statutory conditions for suspension were satisfied because an inquiry was contemplated and the suspension predated or occurred during inquiry, so suspension complied with the rule for immediate action; continuation after a hearing complied with procedural requirement and recorded reasons satisfied internal instructions, resulting in upholding the suspension and dismissal of the appeal. Findings also addressed customs broker duties, due diligence failures, mis-declaration, supervision and vicarious liability for employee acts, noted as bases for disciplinary proceedings.
Validity of suspension of a customs broker licence was assessed under the Customs Broker Licensing Regulations. Tribunal held the statutory conditions for suspension were satisfied because an inquiry was contemplated and the suspension predated or occurred during inquiry, so suspension complied with the rule for immediate action; continuation after a hearing complied with procedural requirement and recorded reasons satisfied internal instructions, resulting in upholding the suspension and dismissal of the appeal. Findings also addressed customs broker duties, due diligence failures, mis-declaration, supervision and vicarious liability for employee acts, noted as bases for disciplinary proceedings.
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