Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Natural justice required the competition regulator to issue an action-oriented notice before departing from the Director General's findings. The Tribunal held that the Commission's directions on disclosure of pricing or discounting policy and on end-use restrictions varied from the investigation report, yet no effective opportunity was given to rebut that proposed disagreement. That omission deprived the appellant of a fair hearing and vitiated the order to that extent. The impugned order was set aside and the matter remanded for fresh consideration after due notice, without any merits finding being affirmed.
Natural justice required the competition regulator to issue an action-oriented notice before departing from the Director General's findings. The Tribunal held that the Commission's directions on disclosure of pricing or discounting policy and on end-use restrictions varied from the investigation report, yet no effective opportunity was given to rebut that proposed disagreement. That omission deprived the appellant of a fair hearing and vitiated the order to that extent. The impugned order was set aside and the matter remanded for fresh consideration after due notice, without any merits finding being affirmed.
Note: It is a system-generated summary and is for quick reference only.