Complainant participation in insolvency disciplinary appeals is not automatically mandatory, while later representative changes do not undo valid acts...
Direct appeals against provisional attachment under money laundering law fall outside appellate jurisdiction, which covers adjudicating authority orde...
Cross-border secondment reimbursements require separate employment and knowledge-transfer analysis before taxation as included services under the Indi...
Unrebutted admissions and bank records linking cash deposits in intermediary companies to same-day transfers can establish benami accommodation entries. Banking-channel receipts and commercial records do not establish genuine sales where material invoice particulars and independent proof of delivery are absent. Natural justice requires a fair opportunity to know, answer and rebut adverse material, but does not confer an automatic right to cross-examine every witness. Income-tax assessment and benami proceedings serve different purposes. The benami enactment overrides the Income-tax Act, and deletion of an income-tax addition does not negate the benami character of a receipt.
Unrebutted admissions and bank records linking cash deposits in intermediary companies to same-day transfers can establish benami accommodation entries. Banking-channel receipts and commercial records do not establish genuine sales where material invoice particulars and independent proof of delivery are absent. Natural justice requires a fair opportunity to know, answer and rebut adverse material, but does not confer an automatic right to cross-examine every witness. Income-tax assessment and benami proceedings serve different purposes. The benami enactment overrides the Income-tax Act, and deletion of an income-tax addition does not negate the benami character of a receipt.
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