Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
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.
TaxTMI 
TaxTMI 
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