Timely pronouncement of reserved judgments requires defined timelines, transparency measures, and remedial pathways to protect liberty and effective j...
Settlement-price depression requires proof of manipulation, not merely short exposure, late selling, or below-market orders, preserving disclosure pen...
Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
Levy of interest u/s 234B - terminal point for the levy of interest - the impugned judgment and order passed by the Division Bench of the High Court is without any notice to the Union of India and others and thereby without giving any opportunity to the Union of India and others, the same can be said to be in violation of the principle of natural justice and, therefore, on the aforesaid ground alone, the impugned judgment and order passed by the High Court is to be quashed and set aside- SC
Levy of interest u/s 234B - terminal point for the levy of interest - the impugned judgment and order passed by the Division Bench of the High Court is without any notice to the Union of India and others and thereby without giving any opportunity to the Union of India and others, the same can be said to be in violation of the principle of natural justice and, therefore, on the aforesaid ground alone, the impugned judgment and order passed by the High Court is to be quashed and set aside- SC
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TaxTMI 
TaxTMI 
