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...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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SEBI is authorised to take evidence under Section 11C and the Securities Appellate Tribunal may conduct proceedings under Section 15U; both bodies possess procedural powers to receive and evaluate evidence in adjudicatory functions. Adjudicatory determinations must be founded on evidence brought on record through statutory investigative and adjudicatory processes; external enquiry reports not forming part of the Board's investigation or enquiry must not be relied upon. On the facts, the Tribunal's imposition of costs on the appellant was found unjustified and that aspect of its order is set aside.
SEBI is authorised to take evidence under Section 11C and the Securities Appellate Tribunal may conduct proceedings under Section 15U; both bodies possess procedural powers to receive and evaluate evidence in adjudicatory functions. Adjudicatory determinations must be founded on evidence brought on record through statutory investigative and adjudicatory processes; external enquiry reports not forming part of the Board's investigation or enquiry must not be relied upon. On the facts, the Tribunal's imposition of costs on the appellant was found unjustified and that aspect of its order is set aside.
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