Home Highlights July 2014 Year 2014 This

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1. Suspension of Custom Broker License - Since the impugned suspension order dated 15.06.2018 has not culminated in the order either revoking the order of suspension or...

2. Suspension of CHA licence - If licence got renewed during continuation of suspension, the continuation of suspension is not legally sustainable - AT

3. Protective addition made in the hands of the assessee - income surrendered by the assessee in the sworn statement - the surrender was not blanket surrender as presumed...

4. Suspension of Customs Broker License - Deemed Suspension or automatic suspension? - There is no existence of any provision of “Deemed Suspension” or “automatic...

5. Challenge to suspension order of State GST officer for issuing refund to a fake exporter without proper verification. Petitioner contests suspension citing lack of...

6. Capital gain u/s 45 - capital gain on surrender of leasehold right - Transfer u/s 2(47) or not? - The Tribunal held that, the act of these assessees in not disclosing...

7. Continuation of suspension of ‘customs broker’ licence - such instances of suspension should be followed by proceedings, including issue of chargesheet within the...

8. Surrendered income - Surrender by the son of the assessee during the course of survey - the delay in retraction by the assessee as pointed out by the Ld. AO cannot be of...

9. Suspension of initiation of CIRP - On the basic principle of statutory interpretation, the provision of Section 10A is capable of only one meaning that is suspension of...

10. Penalty u/s 271(1)(c) - surrendered of the income - The assessee has nowhere disputed the said surrender being made under coercive circumstances or under compulsion....

11. Interim suspension of the operation of Customs Broker's License - As the respondents could able to establish factually that the offence report was communicated to the...

12. Suspension of CHA License - Department appears to have taken advantage of the expressions 'suspension' appearing under Regulation 20 as well as Regulation 22 - The...

13. Nature of surrendered income - Penalty u/s 271 - it is not a case of voluntary surrender where the assessee has came forward and made a surrender statement. It is a case...

14. Surrender of Income during Survey u/s 133A - Surrender is voluntary or under influence of revenue (coercion) - The retraction is supported by evidence confronted to the...

15. The Customs Broker's license suspension under Regulation 16(1) of CBLR, 2018 and its continuation were challenged. The Tribunal examined the Bill of Entry details and...