Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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The High Court considered a bail application u/s seeking release in a case involving recovery of smuggled gold and cash. The applicant claimed ownership of the recovered items, but the court found no evidence to support this. The court noted the large quantity of recovered cash and gold, indicating potential involvement in smuggling. The applicant failed to prove residency in Mumbai or employment status with supporting documents. The court observed inconsistencies in salary payment records, casting doubt on the applicant's claims. Due to prima facie evidence of complicity, bail was denied, and the application rejected for the applicant.
The High Court considered a bail application u/s seeking release in a case involving recovery of smuggled gold and cash. The applicant claimed ownership of the recovered items, but the court found no evidence to support this. The court noted the large quantity of recovered cash and gold, indicating potential involvement in smuggling. The applicant failed to prove residency in Mumbai or employment status with supporting documents. The court observed inconsistencies in salary payment records, casting doubt on the applicant's claims. Due to prima facie evidence of complicity, bail was denied, and the application rejected for the applicant.
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