Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Section 91 CrPC permits compulsory production of search records only when they are necessary or desirable at the relevant stage, rather than merely because they exist or are available. Where the warrant and search procedures have already received judicial scrutiny on foundational material, no continuing necessity arises to compel the satisfaction note, authorisation warrant or panchnama solely to revisit the search's legality. Section 311 CrPC permits recall for further cross-examination only where further evidence is essential to a just decision. Recall is unwarranted when the material sought is not on record and the witness has already been substantially cross-examined on the relevant search-related allegations.
Section 91 CrPC permits compulsory production of search records only when they are necessary or desirable at the relevant stage, rather than merely because they exist or are available. Where the warrant and search procedures have already received judicial scrutiny on foundational material, no continuing necessity arises to compel the satisfaction note, authorisation warrant or panchnama solely to revisit the search's legality. Section 311 CrPC permits recall for further cross-examination only where further evidence is essential to a just decision. Recall is unwarranted when the material sought is not on record and the witness has already been substantially cross-examined on the relevant search-related allegations.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
