School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Section 213(b) requires recorded satisfaction, reasons showing application of mind, and a reasonable opportunity of hearing before an investigation into company affairs, or preliminary steps towards it, is directed. Requests to external investigative agencies for tracking information at the initial stage cannot proceed without a rational basis, compliance with those statutory conditions, and prior hearing of affected parties. Directions issued without these safeguards are contrary to natural justice and require fresh consideration after hearing the affected party.
Section 213(b) requires recorded satisfaction, reasons showing application of mind, and a reasonable opportunity of hearing before an investigation into company affairs, or preliminary steps towards it, is directed. Requests to external investigative agencies for tracking information at the initial stage cannot proceed without a rational basis, compliance with those statutory conditions, and prior hearing of affected parties. Directions issued without these safeguards are contrary to natural justice and require fresh consideration after hearing the affected party.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
