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...
The AT held that the impugned retention order concerning seized articles, including gold, violated natural justice by failing to issue the mandatory minimum 30-day notice under s.8(1) of the Act to require the appellant to disclose the source of income/assets; the Tribunal rejected the respondent's contention that a shareholder/director could be treated as representing the appellant without documentary authorization. Accordingly, the appeal is disposed of by way of remand: the matter is returned to the Adjudicating Authority with directions to serve the requisite s.8(1) notice on the appellant company and to adjudicate afresh in accordance with law and due process.
The AT held that the impugned retention order concerning seized articles, including gold, violated natural justice by failing to issue the mandatory minimum 30-day notice under s.8(1) of the Act to require the appellant to disclose the source of income/assets; the Tribunal rejected the respondent's contention that a shareholder/director could be treated as representing the appellant without documentary authorization. Accordingly, the appeal is disposed of by way of remand: the matter is returned to the Adjudicating Authority with directions to serve the requisite s.8(1) notice on the appellant company and to adjudicate afresh in accordance with law and due process.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
