Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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Customs Broker licence revocation, forfeiture of security deposit and penalty were set aside because the record did not provide substantive evidence linking the broker to the impugned export shipments or showing knowledge of the alleged fraud. The Tribunal held that the Shipping Bills and other primary documents indicated the exporters themselves had filed the consignments, while the allegation depended mainly on a G-Card holder's statement. The challenge based on Regulation 17 timelines failed because the inquiry report was found to have been submitted within the prescribed period and the broker was given an opportunity to respond. The complaint of denial of cross-examination also failed because no witness was identified for examination.
Customs Broker licence revocation, forfeiture of security deposit and penalty were set aside because the record did not provide substantive evidence linking the broker to the impugned export shipments or showing knowledge of the alleged fraud. The Tribunal held that the Shipping Bills and other primary documents indicated the exporters themselves had filed the consignments, while the allegation depended mainly on a G-Card holder's statement. The challenge based on Regulation 17 timelines failed because the inquiry report was found to have been submitted within the prescribed period and the broker was given an opportunity to respond. The complaint of denial of cross-examination also failed because no witness was identified for examination.
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