Capital character of assignment consideration prevents taxation as residuary income, while unsupported interest-related expenditure remains non-deduct...
Make-available condition shields regional support-service receipts from Indian taxation where no independent capability or permanent establishment exi...
Transfer-pricing treatment of corporate guarantees and convertible loans followed prior-year consistency, with taxable foreign dividends excluded from...
Transfer-pricing benchmarking confines adjustments to associated-enterprise transactions and integrates delayed receivables through TNMM working-capit...
Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commen...
Anticipatory bail was refused where allegations of cheating and forgery involved inducing purchases through fictitious firms and using forged invoices to evade deposit of collected tax. The accusations prima facie indicated the accused's involvement, while the investigation remained at an early stage. Custodial interrogation was considered necessary to establish the manner of the alleged offences and obtain material linking the accused to the fictitious firm. As pre-arrest bail requires extraordinary and exceptional circumstances, and none were established, the petition was dismissed without addressing the trial merits.
Anticipatory bail was refused where allegations of cheating and forgery involved inducing purchases through fictitious firms and using forged invoices to evade deposit of collected tax. The accusations prima facie indicated the accused's involvement, while the investigation remained at an early stage. Custodial interrogation was considered necessary to establish the manner of the alleged offences and obtain material linking the accused to the fictitious firm. As pre-arrest bail requires extraordinary and exceptional circumstances, and none were established, the petition was dismissed without addressing the trial merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
