Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Reasonable opportunity of being heard cannot be restricted to issuance of show cause notice. When consequences are grave, principles of natural justice must be complied with in entirety. Non-affording of personal hearing to petitioner prior to suspension of registration under Foreign Contribution (Regulation) Act, 2010 for alleged mismanagement of foreign contributors' funds has rendered order unsustainable, leading to its obliteration. Personal hearing was required due to dire civil and economic consequences of cancellation u/s 14(3) prohibiting registration for three years.
Reasonable opportunity of being heard cannot be restricted to issuance of show cause notice. When consequences are grave, principles of natural justice must be complied with in entirety. Non-affording of personal hearing to petitioner prior to suspension of registration under Foreign Contribution (Regulation) Act, 2010 for alleged mismanagement of foreign contributors' funds has rendered order unsustainable, leading to its obliteration. Personal hearing was required due to dire civil and economic consequences of cancellation u/s 14(3) prohibiting registration for three years.
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TaxTMI 
TaxTMI 
