The decision making process is as important as the correctness ...

Case Laws Income Tax

August 14, 2012

The decision making process is as important as the correctness of the decision itself. Merely because the correctness of the decision appears unquestionable, the serious flaws or gaps in the steps that constitute the judicial decision making process cannot be overlooked. - HC

View Source

← Previous Next →

The decision making process is as important as the correctness ...

Case Laws Income Tax

August 14, 2012

You may also like:

Commission income – Bofors Case – Important observations and decision of the ITAT summarized

The Vice president (ITAT), who played a dominant role in decision making, entertained the representative of one party to the litigation privately without notice to the...

Non-consideration of the decision (even prima facie, at the stage of stay) is an order without giving any reason, resulting in a flaw in the decision making process.

Correctness of decision making process adopted by the respondents - In the instant case whether or not the petitioners have specifically asked for personal hearing, fact...

Scope of challenge to orders passed by the ITSC - Validity of exercising discretion by the ITSC in granting relief to the assessee - Granting immunity from prosecution...

CENVAT Credit - process of making electronic capacitor grade metalized dielectric plastic film (MPP film) - The process of making MPP Films, capacitor grade from plain...

Valuation - Pre-disposed mind itself is sufficient to hold that the decision-making process is erred as the author of the order already directed the petitioner to...

Decisions taken by the Board of Approval (BoA) for Special Economic Zones (SEZs) in its 119th meeting. Some notable points: - BoA approved conversion of processing areas...

Validity of order passed by the Income Tax Settlement Commission [ITSC] u/s 245D(4) - proof of procedural error committed by the ITSC or any error with regard to the...

CBDT made a scheme for centralised issuance of notice and for processing of information or documents and making available the outcome of the processing to the Assessing Officer.

GST Council discusses making return filing process simpler

Revenue appeal against the decision of Single member bench of HC - Transition of unavailed input tax credit - non filing of TRAN-1 - section 140 of the Central Goods and...

Validity of policy decision - Imposing prohibition on export of Shark fins of all species of Shark - The rationality of the decision cannot be adjudged on a proof of...

Exemption u/s 11 - Charitable activity or not - printing of News papers to educate the Toiling Masses being its objects - Tribunal has not rendered any finding on the...

The primary contention revolves around the approval process of the resolution plan by the Committee of Creditors (CoC) and the subsequent judicial scrutiny by the NCLT...

Quick Updates: