Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
In an economic-offence investigation, the HC treated a seven-day prior notice requirement before coercive action as a limited safeguard, not anticipatory bail or blanket protection from arrest. Because the matter was still at the summons stage and no proposal for prior approval to arrest had been moved, the Court held that investigation could continue and the respondents had to join as called. The Department remained free to proceed in accordance with law if they did not cooperate. The challenge to the notice direction failed and the petitions were dismissed.
In an economic-offence investigation, the HC treated a seven-day prior notice requirement before coercive action as a limited safeguard, not anticipatory bail or blanket protection from arrest. Because the matter was still at the summons stage and no proposal for prior approval to arrest had been moved, the Court held that investigation could continue and the respondents had to join as called. The Department remained free to proceed in accordance with law if they did not cooperate. The challenge to the notice direction failed and the petitions were dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
