Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
The Appellate Tribunal held that an adjudicating authority cannot sustain directions issued in a cryptic order that merely reproduces rival submissions without findings on facts or law. Because the impugned order gave no reasons for allowing the application and did not show judicial application of mind, it was treated as a non-speaking order incapable of legal sustenance. The order was set aside and the matter remanded for fresh consideration, with directions to hear both parties and pass a reasoned decision in accordance with law.
The Appellate Tribunal held that an adjudicating authority cannot sustain directions issued in a cryptic order that merely reproduces rival submissions without findings on facts or law. Because the impugned order gave no reasons for allowing the application and did not show judicial application of mind, it was treated as a non-speaking order incapable of legal sustenance. The order was set aside and the matter remanded for fresh consideration, with directions to hear both parties and pass a reasoned decision in accordance with law.
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