Bank-account freezing under anti-money-laundering law requires recorded reasons; writ review remains available despite an alternative statutory remedy...
Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
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Assignment of user rights in intangible assets, without a lump-sum price, fixed term, fixed periodic payment, or reversion provision, was characterised as a licence rather than an ownership transfer; variable profit-linked payments were licence fees, and later consideration was capital sale proceeds. Sale proceeds of self-generated trade marks and brands were not taxable as long-term capital gains where the acquisition cost was unascertainable and no retrospective nil-cost deeming rule applied. An arbitral award remained binding between its parties absent an evidential basis to impugn it. Deletion of the underlying addition eliminated the basis for concealment penalty.
Assignment of user rights in intangible assets, without a lump-sum price, fixed term, fixed periodic payment, or reversion provision, was characterised as a licence rather than an ownership transfer; variable profit-linked payments were licence fees, and later consideration was capital sale proceeds. Sale proceeds of self-generated trade marks and brands were not taxable as long-term capital gains where the acquisition cost was unascertainable and no retrospective nil-cost deeming rule applied. An arbitral award remained binding between its parties absent an evidential basis to impugn it. Deletion of the underlying addition eliminated the basis for concealment penalty.
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