Consultancy fees claimed as business expense-can tax disallowance rest on survey suspicion despite invoices, contracts and bank trail? Appeal dismisse...
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Proceedings under Section 73 were challenged on the ground that the show cause notice and consequential order were issued against a deceased person, leading to cancellation of registration. The court held that initiation of statutory proceedings against a deceased person is inherently void and cannot be continued against the legal heirs or estate unless the authority proceeds in the manner prescribed against the legal representative/heirs; failure to do so vitiates the action from the show cause notice stage. Consequently, the impugned show cause notice and order were quashed, with liberty to the authorities to initiate fresh proceedings against the appropriate person in accordance with law. - HC
Proceedings under Section 73 were challenged on the ground that the show cause notice and consequential order were issued against a deceased person, leading to cancellation of registration. The court held that initiation of statutory proceedings against a deceased person is inherently void and cannot be continued against the legal heirs or estate unless the authority proceeds in the manner prescribed against the legal representative/heirs; failure to do so vitiates the action from the show cause notice stage. Consequently, the impugned show cause notice and order were quashed, with liberty to the authorities to initiate fresh proceedings against the appropriate person in accordance with law. - HC
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