Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The AT rejected appellant's contention that denial of cross-examination of departmental officers violated natural justice principles. The tribunal distinguished between proceedings under Customs Act and FERA, noting that appellants failed to demonstrate how cross-examination would have altered the case outcome or how its denial caused prejudice during adjudication. The AT determined that absence of cross-examination was not fatal to the proceedings and did not prejudice appellants' case. Consequently, the tribunal upheld the impugned interlocutory orders as maintainable and sustainable, finding no violation of natural justice principles in the Special Director's refusal to permit cross-examination of officers who recorded statements.
The AT rejected appellant's contention that denial of cross-examination of departmental officers violated natural justice principles. The tribunal distinguished between proceedings under Customs Act and FERA, noting that appellants failed to demonstrate how cross-examination would have altered the case outcome or how its denial caused prejudice during adjudication. The AT determined that absence of cross-examination was not fatal to the proceedings and did not prejudice appellants' case. Consequently, the tribunal upheld the impugned interlocutory orders as maintainable and sustainable, finding no violation of natural justice principles in the Special Director's refusal to permit cross-examination of officers who recorded statements.
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