Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
An advocate cannot be prosecuted for conspiracy merely because he filed a statutory appeal and tendered pre-deposit while acting for a client in a professional capacity. The HC held that such conduct, even if the chosen appellate route was later considered legally unacceptable by the tax officer, remained a legal act undertaken as counsel and did not by itself establish any nexus with the client's business or an agreement to commit an offence. Treating professional advocacy as conspiracy would undermine the independence of the Bar and the right to legal assistance. The FIR, charge-sheet and cognizance order were quashed insofar as they related to the advocate.
An advocate cannot be prosecuted for conspiracy merely because he filed a statutory appeal and tendered pre-deposit while acting for a client in a professional capacity. The HC held that such conduct, even if the chosen appellate route was later considered legally unacceptable by the tax officer, remained a legal act undertaken as counsel and did not by itself establish any nexus with the client's business or an agreement to commit an offence. Treating professional advocacy as conspiracy would undermine the independence of the Bar and the right to legal assistance. The FIR, charge-sheet and cognizance order were quashed insofar as they related to the advocate.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
