Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Seeking grant of Bail - Illegal export - As such, it is obvious that the accused was unable to keep himself present before the Prl. Commissioner of Customs at Bangalore, though he had the intention of co-operating with the I.O, at Bangalore. As such, from the attending circumstances, it goes to show that the allegation made by the complainant that the accused did not cooperate with them for the investigation is totally misleading. - The object of bail is to secure the attendance of the accused at the investigation and also the trial. The bail is not to be withheld as a punishment. - DSC
Seeking grant of Bail - Illegal export - As such, it is obvious that the accused was unable to keep himself present before the Prl. Commissioner of Customs at Bangalore, though he had the intention of co-operating with the I.O, at Bangalore. As such, from the attending circumstances, it goes to show that the allegation made by the complainant that the accused did not cooperate with them for the investigation is totally misleading. - The object of bail is to secure the attendance of the accused at the investigation and also the trial. The bail is not to be withheld as a punishment. - DSC
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