Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
SC upheld the COFEPOSA detention orders, holding that the detenus had no enforceable right to legal representation before the Advisory Board where the detaining or sponsoring authorities did not appear through counsel, and mere production of records by officers was not participation. It further found substantial compliance with the duty to supply relied upon material, as the pen drive contents were shown in prison and the relied upon documents, including translations, were furnished. The Court also accepted that communications rejecting the representations were ministerial acts conveying decisions already taken by competent authorities. Adequate subjective satisfaction, a live and proximate nexus, and the likelihood of release on bail were also established, so both petitions were dismissed.
SC upheld the COFEPOSA detention orders, holding that the detenus had no enforceable right to legal representation before the Advisory Board where the detaining or sponsoring authorities did not appear through counsel, and mere production of records by officers was not participation. It further found substantial compliance with the duty to supply relied upon material, as the pen drive contents were shown in prison and the relied upon documents, including translations, were furnished. The Court also accepted that communications rejecting the representations were ministerial acts conveying decisions already taken by competent authorities. Adequate subjective satisfaction, a live and proximate nexus, and the likelihood of release on bail were also established, so both petitions were dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
