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...
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Section 45(1) of the PMLA permits regular bail for an accused who is sick or infirm. "Sick" and "infirm" operate disjunctively and do not require terminal illness, irreversible deterioration, imminent danger to life, surgery, or hospitalisation. Infirmity may result from substantial physical impairment without an immediate life-threatening condition. Medical needs must be assessed cumulatively, including coexisting conditions and the need for structured, continuous, supervised rehabilitation. Hospital referrals, diagnostic tests, or conservative management do not alone establish adequate care; the material issue is whether custody can effectively deliver the prescribed treatment. Bail safeguards may address risks to witnesses, evidence, investigation, and trial.
Section 45(1) of the PMLA permits regular bail for an accused who is sick or infirm. "Sick" and "infirm" operate disjunctively and do not require terminal illness, irreversible deterioration, imminent danger to life, surgery, or hospitalisation. Infirmity may result from substantial physical impairment without an immediate life-threatening condition. Medical needs must be assessed cumulatively, including coexisting conditions and the need for structured, continuous, supervised rehabilitation. Hospital referrals, diagnostic tests, or conservative management do not alone establish adequate care; the material issue is whether custody can effectively deliver the prescribed treatment. Bail safeguards may address risks to witnesses, evidence, investigation, and trial.
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