Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
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.
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