Jurisdictional validity of revision notices: incorrect official capacity and mere change of opinion invalidate revision of property income assessments...
Bogus-purchase additions are limited to embedded profit where corresponding sales are accepted, while accommodation-entry information can support reas...
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.
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TaxTMI 
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