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Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
HC held that a tax determination cannot be made against a deceased person. Section 93 addresses liability of legal representatives only for ongoing or discontinued businesses, but does not authorize determination against a deceased individual. Issuance of show cause notice (SCN) must be made to legal representatives, and determination must occur after seeking their response. The present case's determination, which was made against the deceased without notifying legal representatives, was deemed invalid and the petition was consequently allowed.
HC held that a tax determination cannot be made against a deceased person. Section 93 addresses liability of legal representatives only for ongoing or discontinued businesses, but does not authorize determination against a deceased individual. Issuance of show cause notice (SCN) must be made to legal representatives, and determination must occur after seeking their response. The present case's determination, which was made against the deceased without notifying legal representatives, was deemed invalid and the petition was consequently allowed.
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