Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Director disqualification under section 164 concerns eligibility for appointment as a director and does not itself provide for deactivation of a Director Identification Number (DIN). DIN deactivation is governed separately by Rule 11 of the Companies (Appointment of Directors) Rules, 2014, requiring compliance with its prescribed grounds. Where a website records disqualification under one statutory clause but authorities rely on an undisclosed internal communication invoking another clause, procedural fairness is compromised. Notice and an opportunity of hearing are required before adverse DIN-disqualification action, and undisclosed grounds cannot substitute those requirements.
Director disqualification under section 164 concerns eligibility for appointment as a director and does not itself provide for deactivation of a Director Identification Number (DIN). DIN deactivation is governed separately by Rule 11 of the Companies (Appointment of Directors) Rules, 2014, requiring compliance with its prescribed grounds. Where a website records disqualification under one statutory clause but authorities rely on an undisclosed internal communication invoking another clause, procedural fairness is compromised. Notice and an opportunity of hearing are required before adverse DIN-disqualification action, and undisclosed grounds cannot substitute those requirements.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
