Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence ...
E-filing system failure permits exclusion of affected time in insolvency appeals, preventing tribunal technology defects from defeating timely filings...
Pre-existing disputes over outcome-based professional fees can bar Section 9 insolvency proceedings where contractual entitlement requires investigati...
Corresponding scheduled offences preserve money-laundering jurisdiction despite repeal of the central corruption provision where conduct remains cover...
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Section 50 requires a suspect to be informed of the right to be searched before an independent Gazetted Officer or Magistrate; notices offering only an officer linked to the search team are deficient. A public-place interception at an airport, including medically necessary continuation at hospital, may fall under Section 43 rather than Section 42. Under the Customs Act, voluntary medical removal of goods admitted to be secreted inside the body may proceed without a fresh Section 50 notice, and recovered capsules can independently evidence possession. Sampling or certification irregularities do not alone vitiate proceedings or justify bail without demonstrated prejudice or tampering. Despite a prima facie NDPS case and Section 37 restrictions, prolonged detention with insufficient trial progress may warrant conditional bail to protect speedy-trial and presumption-of-innocence rights.
Section 50 requires a suspect to be informed of the right to be searched before an independent Gazetted Officer or Magistrate; notices offering only an officer linked to the search team are deficient. A public-place interception at an airport, including medically necessary continuation at hospital, may fall under Section 43 rather than Section 42. Under the Customs Act, voluntary medical removal of goods admitted to be secreted inside the body may proceed without a fresh Section 50 notice, and recovered capsules can independently evidence possession. Sampling or certification irregularities do not alone vitiate proceedings or justify bail without demonstrated prejudice or tampering. Despite a prima facie NDPS case and Section 37 restrictions, prolonged detention with insufficient trial progress may warrant conditional bail to protect speedy-trial and presumption-of-innocence rights.
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