Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Violation of principles of natural justice by the Adjudicating Officer/Authority in denying opportunity of hearing to appellant A.P. Parekh, who was not a member of the Kamani family, in contraventions of FERA case. Matter remanded back for fresh hearing by appropriate authority under FERA or FEMA, as FERA has been repealed by FEMA 1999. Department directed to place appellant's case before equivalent rank authority for providing opportunity of hearing, which may be the Adjudicating Authority under FEMA.
Violation of principles of natural justice by the Adjudicating Officer/Authority in denying opportunity of hearing to appellant A.P. Parekh, who was not a member of the Kamani family, in contraventions of FERA case. Matter remanded back for fresh hearing by appropriate authority under FERA or FEMA, as FERA has been repealed by FEMA 1999. Department directed to place appellant's case before equivalent rank authority for providing opportunity of hearing, which may be the Adjudicating Authority under FEMA.
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