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...
Accused persons must receive prosecution sanction orders where non-supply would prejudice defence preparation and risk a miscarriage of justice. A limitation objection concerning alleged misconduct may be premature at trial inception when evidence is needed to determine whether conduct forms part of a continuing series or an isolated, time-barred act; delay may also be condoned upon proper explanation. Absence of sanction can be raised at the threshold, whereas alleged defects in an existing sanction, including non-application of mind, require examination at trial. Repeal of the Companies Act, 1956 does not invalidate pending investigations or consequential prosecutions preserved under the General Clauses Act and the Companies Act, 2013 savings provisions.
Accused persons must receive prosecution sanction orders where non-supply would prejudice defence preparation and risk a miscarriage of justice. A limitation objection concerning alleged misconduct may be premature at trial inception when evidence is needed to determine whether conduct forms part of a continuing series or an isolated, time-barred act; delay may also be condoned upon proper explanation. Absence of sanction can be raised at the threshold, whereas alleged defects in an existing sanction, including non-application of mind, require examination at trial. Repeal of the Companies Act, 1956 does not invalidate pending investigations or consequential prosecutions preserved under the General Clauses Act and the Companies Act, 2013 savings provisions.
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TaxTMI 
TaxTMI 
of 4883 
