Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Bail application dismissed in a case involving seizure of commercial quantity of contraband. Key issues: improper sampling procedure found acceptable; delay in filing Section 52A application not prejudicial at this stage; defective notice u/s 50 NDPS Act noted but not determinative; delay in trial not prolonged enough to warrant bail. Considering the large quantity seized, stringent conditions of Section 37 NDPS Act not met for bail. Trial to proceed expeditiously, applicant can reapply if further delays occur.
Bail application dismissed in a case involving seizure of commercial quantity of contraband. Key issues: improper sampling procedure found acceptable; delay in filing Section 52A application not prejudicial at this stage; defective notice u/s 50 NDPS Act noted but not determinative; delay in trial not prolonged enough to warrant bail. Considering the large quantity seized, stringent conditions of Section 37 NDPS Act not met for bail. Trial to proceed expeditiously, applicant can reapply if further delays occur.
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TaxTMI 
TaxTMI 
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