Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
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SEBI is authorised to take evidence under Section 11C and the Securities Appellate Tribunal may conduct proceedings under Section 15U; both bodies possess procedural powers to receive and evaluate evidence in adjudicatory functions. Adjudicatory determinations must be founded on evidence brought on record through statutory investigative and adjudicatory processes; external enquiry reports not forming part of the Board's investigation or enquiry must not be relied upon. On the facts, the Tribunal's imposition of costs on the appellant was found unjustified and that aspect of its order is set aside.
SEBI is authorised to take evidence under Section 11C and the Securities Appellate Tribunal may conduct proceedings under Section 15U; both bodies possess procedural powers to receive and evaluate evidence in adjudicatory functions. Adjudicatory determinations must be founded on evidence brought on record through statutory investigative and adjudicatory processes; external enquiry reports not forming part of the Board's investigation or enquiry must not be relied upon. On the facts, the Tribunal's imposition of costs on the appellant was found unjustified and that aspect of its order is set aside.
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