Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Under the Sabka Vishwas Scheme, a liability admitted during enquiry or investigation was not treated as final quantification of duty by itself. Eligibility required the duty payable in the pending matter to be quantified on or before the statutory cut-off date, and a partial admission during investigation could not satisfy that requirement. On that basis, the rejection of the declaration was upheld because the tax liability had not been finally quantified by 30.06.2019. The hearing before the Designated Committee arose only after eligibility was established, so no prior hearing was required where the declarant was ex facie ineligible.
Under the Sabka Vishwas Scheme, a liability admitted during enquiry or investigation was not treated as final quantification of duty by itself. Eligibility required the duty payable in the pending matter to be quantified on or before the statutory cut-off date, and a partial admission during investigation could not satisfy that requirement. On that basis, the rejection of the declaration was upheld because the tax liability had not been finally quantified by 30.06.2019. The hearing before the Designated Committee arose only after eligibility was established, so no prior hearing was required where the declarant was ex facie ineligible.
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