Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
The HC allowed the petition by setting aside the impugned orders dated 8 June 2018, 17 February 2019, and 4 November 2019, and remanded the matter to the AAR for fresh consideration. The court found a violation of natural justice principles as the Appellate Authority improperly considered the Chartered Engineer's and Customer's Certificates without affording the Respondents an opportunity to challenge the evidence through cross-examination or to present their own evidence. The evidence was first introduced at the appellate stage, depriving the Respondents of a fair chance to contest it. Due to these procedural irregularities and the untested nature of the evidence, the HC deemed it unsafe to rely on the Appellate Authority's decision and directed a rehearing in accordance with law and on merits.
The HC allowed the petition by setting aside the impugned orders dated 8 June 2018, 17 February 2019, and 4 November 2019, and remanded the matter to the AAR for fresh consideration. The court found a violation of natural justice principles as the Appellate Authority improperly considered the Chartered Engineer's and Customer's Certificates without affording the Respondents an opportunity to challenge the evidence through cross-examination or to present their own evidence. The evidence was first introduced at the appellate stage, depriving the Respondents of a fair chance to contest it. Due to these procedural irregularities and the untested nature of the evidence, the HC deemed it unsafe to rely on the Appellate Authority's decision and directed a rehearing in accordance with law and on merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
