Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors...
Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and veri...
Page of 4814
Press 'Enter' after typing page number.
181 to 200 of 96262 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitiated.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Show-cause notices initiating disciplinary action against insolvency professionals must be based on material disclosed or at least identified to the noticee, particularly where an investigation report has found no actionable material. Reliance on undisclosed material extraneous to the investigation undermines procedural fairness and vitiates the notice. Disciplinary findings must also address relevant defences and contextual material, including creditor representation, absence of stakeholder objections, the scope of alleged consultation failures, and explanations for auction delays. Disregarding such material breaches natural justice; the resulting suspension order was quashed, while the regulatory challenge remained open.
Show-cause notices initiating disciplinary action against insolvency professionals must be based on material disclosed or at least identified to the noticee, particularly where an investigation report has found no actionable material. Reliance on undisclosed material extraneous to the investigation undermines procedural fairness and vitiates the notice. Disciplinary findings must also address relevant defences and contextual material, including creditor representation, absence of stakeholder objections, the scope of alleged consultation failures, and explanations for auction delays. Disregarding such material breaches natural justice; the resulting suspension order was quashed, while the regulatory challenge remained open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
