Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Director disqualification under section 164 concerns eligibility for appointment as a director and does not itself provide for deactivation of a Director Identification Number (DIN). DIN deactivation is governed separately by Rule 11 of the Companies (Appointment of Directors) Rules, 2014, requiring compliance with its prescribed grounds. Where a website records disqualification under one statutory clause but authorities rely on an undisclosed internal communication invoking another clause, procedural fairness is compromised. Notice and an opportunity of hearing are required before adverse DIN-disqualification action, and undisclosed grounds cannot substitute those requirements.
Director disqualification under section 164 concerns eligibility for appointment as a director and does not itself provide for deactivation of a Director Identification Number (DIN). DIN deactivation is governed separately by Rule 11 of the Companies (Appointment of Directors) Rules, 2014, requiring compliance with its prescribed grounds. Where a website records disqualification under one statutory clause but authorities rely on an undisclosed internal communication invoking another clause, procedural fairness is compromised. Notice and an opportunity of hearing are required before adverse DIN-disqualification action, and undisclosed grounds cannot substitute those requirements.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
