Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
Arrest under the Central Goods and Services Tax Act requires an order authorising arrest under section 69. Where no such order has been passed, an anticipatory bail application cannot be entertained at that stage. The application was disposed of, while granting limited protection from arrest for one week after the applicant is informed that an order under section 69 has been issued.
Arrest under the Central Goods and Services Tax Act requires an order authorising arrest under section 69. Where no such order has been passed, an anticipatory bail application cannot be entertained at that stage. The application was disposed of, while granting limited protection from arrest for one week after the applicant is informed that an order under section 69 has been issued.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4907 
