COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
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.
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