Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Principles of natural justice - request for cross examination of panch-witnesses and of departmental officers has been rejected - the allegations of Show Cause Notice are based upon the physical examination of the goods that too in the presence of the appellant and the appellant’s proprietor - Nothing cogent has been brought in reply to the Show Cause Notice to prima facie falsify the allegation of show cause notice or even to make the case of any prejudice or to establish that some prejudice has been caused to the appellant by procedure followed. - The Adjudicating Authority has committed no error while denying the opportunity of cross examination of investigating officers and the panch witnesses - AT
Principles of natural justice - request for cross examination of panch-witnesses and of departmental officers has been rejected - the allegations of Show Cause Notice are based upon the physical examination of the goods that too in the presence of the appellant and the appellant’s proprietor - Nothing cogent has been brought in reply to the Show Cause Notice to prima facie falsify the allegation of show cause notice or even to make the case of any prejudice or to establish that some prejudice has been caused to the appellant by procedure followed. - The Adjudicating Authority has committed no error while denying the opportunity of cross examination of investigating officers and the panch witnesses - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
