https://www.taxtmi.com/caselaws?id=332453 Disciplinary proceedings against a professional, especially where the allegations have quasi-criminal overtones, must rest on objective and convincing documentary and oral material. A later settlement, memorandum of understanding, or the complainant's subsequent stand cannot be ignored if they may affect the dispute, and they require independent examination before any adverse finding is recorded. Where foundational facts such as diversion of funds or supporting bank and tax material are not objectively established, a misconduct finding cannot safely stand on an incomplete record and may require fresh inquiry on all relevant materials. en-us Thu, 04 Aug 2016 00:00:00 +0530 Sat, 17 Sep 2016 11:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332453 Disciplinary proceedings against a professional, especially where the allegations have quasi-criminal overtones, must rest on objective and convincing documentary and oral material. A later settlement, memorandum of understanding, or the complainant's subsequent stand cannot be ignored if they may affect the dispute, and they require independent examination before any adverse finding is recorded. Where foundational facts such as diversion of funds or supporting bank and tax material are not objectively established, a misconduct finding cannot safely stand on an incomplete record and may require fresh inquiry on all relevant materials. Case-Laws Indian Laws Thu, 04 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332453