Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Further investigation under Section 173(8) CrPC required prior Magistrate approval as read in by precedent, and the third round of investigation and the resulting chargesheet were unsustainable because no such permission was shown. The Court also found that the real dispute concerned a business arrangement and profit-sharing, making the matter essentially civil; the forgery allegation appeared suspect in the overall sequence of events. In these circumstances, continuation of the prosecution amounted to abuse of process, and the FIR and all subsequent proceedings were quashed.
Further investigation under Section 173(8) CrPC required prior Magistrate approval as read in by precedent, and the third round of investigation and the resulting chargesheet were unsustainable because no such permission was shown. The Court also found that the real dispute concerned a business arrangement and profit-sharing, making the matter essentially civil; the forgery allegation appeared suspect in the overall sequence of events. In these circumstances, continuation of the prosecution amounted to abuse of process, and the FIR and all subsequent proceedings were quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4807 
Join Channel 
