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...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Accused already on bail should ordinarily receive summons before an arrest warrant is issued after a complaint is transferred to a Special Court. A warrant may follow only where circumstances justify it. Issuing a warrant without first summoning such accused is unlawful and liable to be set aside. The accused must appear on the next listed date; on default, the Trial Court may lawfully adopt measures to secure attendance.
Accused already on bail should ordinarily receive summons before an arrest warrant is issued after a complaint is transferred to a Special Court. A warrant may follow only where circumstances justify it. Issuing a warrant without first summoning such accused is unlawful and liable to be set aside. The accused must appear on the next listed date; on default, the Trial Court may lawfully adopt measures to secure attendance.
Note: It is a system-generated summary and is for quick reference only.
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