https://www.taxtmi.com/highlights?id=46819 It is true that the respondent has made many allegations of malpractices. But the cases are not decided on the basis of allegation. In the final order, the matters are to be decided on the basis of fact, evidence and legal issues on record. The assumption, presumption and perception have no place in the statute, particularly, when the statute is a Special Act. en-us Tue, 28 May 2019 07:45:17 +0530 Tue, 28 May 2019 07:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46819 It is true that the respondent has made many allegations of malpractices. But the cases are not decided on the basis of allegation. In the final order, the matters are to be decided on the basis of fact, evidence and legal issues on record. The assumption, presumption and perception have no place in the statute, particularly, when the statute is a Special Act. Highlights FEMA Tue, 28 May 2019 07:45:17 +0530 https://www.taxtmi.com/highlights?id=46819