Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
The dispute concerns de-bonding of a 100% Export Oriented Unit and application of Condition 10 of the Standard Conditions to determine final date of exit; the suo-motu de-bonding order dated 08.08.2006 was clarified as the final exit date and that factual finding must be considered. The appellate authority is obligated to conduct a de-novo enquiry and apply independent judicial mind rather than mechanically affirm prior findings; previous orders that refused fresh consideration and which the tribunal dismissed without reasons are unsustainable. The matter is remanded to the Commissioner (Appeals) for fresh, reasoned adjudication in accordance with law.
The dispute concerns de-bonding of a 100% Export Oriented Unit and application of Condition 10 of the Standard Conditions to determine final date of exit; the suo-motu de-bonding order dated 08.08.2006 was clarified as the final exit date and that factual finding must be considered. The appellate authority is obligated to conduct a de-novo enquiry and apply independent judicial mind rather than mechanically affirm prior findings; previous orders that refused fresh consideration and which the tribunal dismissed without reasons are unsustainable. The matter is remanded to the Commissioner (Appeals) for fresh, reasoned adjudication in accordance with law.
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