Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Leave to appeal against an acquittal requires the Court to determine whether a prima facie case or arguable points warrant examination. It need not minutely evaluate evidence or conclusively decide whether the acquittal is perverse at that stage. Where the record requires reappreciation, review or reconsideration of evidence, leave should be granted and merits considered in the criminal appeal; the double presumption of innocence does not itself justify refusing leave. For limitation, time spent processing and obtaining a certified copy of the impugned judgment is excluded, and the effective filing period may therefore fall within the prescribed limit without condonation.
Leave to appeal against an acquittal requires the Court to determine whether a prima facie case or arguable points warrant examination. It need not minutely evaluate evidence or conclusively decide whether the acquittal is perverse at that stage. Where the record requires reappreciation, review or reconsideration of evidence, leave should be granted and merits considered in the criminal appeal; the double presumption of innocence does not itself justify refusing leave. For limitation, time spent processing and obtaining a certified copy of the impugned judgment is excluded, and the effective filing period may therefore fall within the prescribed limit without condonation.
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TaxTMI 
TaxTMI 
of 4896 
