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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The time limit for submission of the inquiry report under the Customs Brokers Licensing Regulations, 2018 was held mandatory. The Court noted that the inquiry report was prepared 116 days after the show cause notice and, applying the Division Bench ruling in Santon Shipping Services, held that non-compliance with Regulation 17(5) invalidated the disciplinary action. A contrary Kerala High Court view concerning Regulation 17(1) was not followed. The impugned order revoking the licence, forfeiting the security deposit and imposing penalty was therefore set aside and the writ petition was allowed.
The time limit for submission of the inquiry report under the Customs Brokers Licensing Regulations, 2018 was held mandatory. The Court noted that the inquiry report was prepared 116 days after the show cause notice and, applying the Division Bench ruling in Santon Shipping Services, held that non-compliance with Regulation 17(5) invalidated the disciplinary action. A contrary Kerala High Court view concerning Regulation 17(1) was not followed. The impugned order revoking the licence, forfeiting the security deposit and imposing penalty was therefore set aside and the writ petition was allowed.
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