Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
Page of 4881
Press 'Enter' after typing page number.
541 to 560 of 97618 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
For anticipatory bail, the expression "jurisdictional Court"...
Concurrent anticipatory-bail jurisdiction permits applications before either forum, while secured evidence may negate custodial interrogation in GST evasion.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
For anticipatory bail, the expression "jurisdictional Court" includes both the High Court and the Court of Session, allowing applicants to choose either forum rather than requiring an approach to the Principal Sessions Court. In alleged GST evasion, custodial interrogation was not considered necessary where the maximum punishment was five years, the offences were compoundable, documentary and digital evidence was substantially secured by authorities, and the applicants had business roots and agreed to cooperate. Anticipatory bail was granted subject to conditions including deposit, passport surrender, reporting requirements, bonds, and continued cooperation with the investigation.
For anticipatory bail, the expression "jurisdictional Court" includes both the High Court and the Court of Session, allowing applicants to choose either forum rather than requiring an approach to the Principal Sessions Court. In alleged GST evasion, custodial interrogation was not considered necessary where the maximum punishment was five years, the offences were compoundable, documentary and digital evidence was substantially secured by authorities, and the applicants had business roots and agreed to cooperate. Anticipatory bail was granted subject to conditions including deposit, passport surrender, reporting requirements, bonds, and continued cooperation with the investigation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
