Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
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Passport renewal may be granted for its regular ten-year term during pending criminal proceedings where prior court permission remains mandatory for foreign travel. Travel restrictions, reinforced by directions to investigating and immigration authorities, provide sufficient safeguards against unauthorised departure regardless of the passport's validity period. In the absence of plausible reasons, substantive harm, or reasonable apprehension, limiting renewal to three years was not justified, particularly given the accused's stated roots in India. Renewal for ten years operates subject to all continuing conditions requiring prior court approval before travel abroad.
Passport renewal may be granted for its regular ten-year term during pending criminal proceedings where prior court permission remains mandatory for foreign travel. Travel restrictions, reinforced by directions to investigating and immigration authorities, provide sufficient safeguards against unauthorised departure regardless of the passport's validity period. In the absence of plausible reasons, substantive harm, or reasonable apprehension, limiting renewal to three years was not justified, particularly given the accused's stated roots in India. Renewal for ten years operates subject to all continuing conditions requiring prior court approval before travel abroad.
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