Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Loss of reputation / Defamation - Allegation of Smuggling - the ingredients of the offence of cheating are prima facie made out on a reading of the complaint along with other materials. - In the instant case, none of the ingredients under Section 499 of the IPC is satisfied. The loss of reputation of the respondents, by itself, will not constitute an offence of defamation. - HC
Loss of reputation / Defamation - Allegation of Smuggling - the ingredients of the offence of cheating are prima facie made out on a reading of the complaint along with other materials. - In the instant case, none of the ingredients under Section 499 of the IPC is satisfied. The loss of reputation of the respondents, by itself, will not constitute an offence of defamation. - HC
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TaxTMI 
TaxTMI 
