Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules...
Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liabil...
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...
Completion of investigation, filing of the charge-sheet, framing of charges and commencement of trial remove the need for custodial interrogation, supporting grant of anticipatory bail. Bail may be granted subject to conditions set by the Investigating Officer, continued cooperation with the investigation and furnishing bail bonds before the jurisdictional court. On these grounds, the refusal of anticipatory bail was set aside and anticipatory bail was granted.
Completion of investigation, filing of the charge-sheet, framing of charges and commencement of trial remove the need for custodial interrogation, supporting grant of anticipatory bail. Bail may be granted subject to conditions set by the Investigating Officer, continued cooperation with the investigation and furnishing bail bonds before the jurisdictional court. On these grounds, the refusal of anticipatory bail was set aside and anticipatory bail was granted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4883 
