Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Vicarious criminal liability of directors under s. 276B requires material showing involvement in the company's day-to-day affairs. The Trial Court had discharged accused No. 6 on a common finding that there was no evidence of such involvement for accused Nos. 2 to 6, but that basis had already been set aside in earlier revision proceedings as to accused No. 2. The High Court held that the same common reasoning could not continue to sustain the discharge of accused No. 6, and set aside the discharge order. Liberty was reserved to the accused to establish before the Trial Court that no material exists showing participation in day-to-day management.
Vicarious criminal liability of directors under s. 276B requires material showing involvement in the company's day-to-day affairs. The Trial Court had discharged accused No. 6 on a common finding that there was no evidence of such involvement for accused Nos. 2 to 6, but that basis had already been set aside in earlier revision proceedings as to accused No. 2. The High Court held that the same common reasoning could not continue to sustain the discharge of accused No. 6, and set aside the discharge order. Liberty was reserved to the accused to establish before the Trial Court that no material exists showing participation in day-to-day management.
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