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Appellate authority of FEMA has powers to modify order of adjudicating authority

February 7, 2017[2017] 77 314 (Madras)/[2017] 202 Taxman 124 (Madras)/[2017] 137 CLA 45 (Madras)/[2017] 139 SCL 358 (Madras)

FEMA : Appellate authority has powers under section 52(4) to suo motu modify order passed by adjudicating authority under sections 50 and 51

CL: Section 3(1) which confers a separate legal entity to company, does not absolutely dissolve liability of Director of a company under every circumstances

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