Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Deemed income from purchase of shares - purchases at lower price than FMV - addition u/s 69 OR u/s 56 (2)(vii)(C) - asset that has been transferred in this transaction in shares, which is covered under the definition of property as per clause (d) of the second proviso to the u/s 56(2)(vii) and FMV in respect of listed shares are the quoted price on the recognized stock exchange - taxable u/s 56(2)(vii)
Deemed income from purchase of shares - purchases at lower price than FMV - addition u/s 69 OR u/s 56 (2)(vii)(C) - asset that has been transferred in this transaction in shares, which is covered under the definition of property as per clause (d) of the second proviso to the u/s 56(2)(vii) and FMV in respect of listed shares are the quoted price on the recognized stock exchange - taxable u/s 56(2)(vii)
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