Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
Contempt proceedings are quasi-criminal and, especially where civil imprisonment is sought, require strict compliance with procedure. The Tribunal held that the Adjudicating Authority had to first record prima facie satisfaction of clear and wilful disobedience and then issue a specific show-cause notice setting out the exact allegations; a routine notice calling for replies was insufficient, so the contempt finding and punishment were vitiated. It further held that personal punishment for contempt cannot be imposed against corporate entities without identifying the individual officers responsible and giving them an opportunity to defend themselves in their personal capacity. The contempt order and imprisonment direction were set aside, with liberty to revive proceedings after proper identification and fresh pleadings.
Contempt proceedings are quasi-criminal and, especially where civil imprisonment is sought, require strict compliance with procedure. The Tribunal held that the Adjudicating Authority had to first record prima facie satisfaction of clear and wilful disobedience and then issue a specific show-cause notice setting out the exact allegations; a routine notice calling for replies was insufficient, so the contempt finding and punishment were vitiated. It further held that personal punishment for contempt cannot be imposed against corporate entities without identifying the individual officers responsible and giving them an opportunity to defend themselves in their personal capacity. The contempt order and imprisonment direction were set aside, with liberty to revive proceedings after proper identification and fresh pleadings.
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