Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
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.
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TaxTMI 
TaxTMI 
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