Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Sensitive information gathered by Intelligence Department forming basis of search operation need not be disclosed to petitioners. Withholding such information does not violate principles of natural justice. Source of information collected by Intelligence Department crucial for maintaining confidentiality and integrity of investigative processes. SC in T. TAKANO case emphasized safeguarding sensitive information obtained during investigations to protect third-party rights, market stability and investor interests. Principles of natural justice do not entail right to indiscriminate disclosures where sensitive third-party interests involved. Investigative authority to balance noticee's right to disclosure with imperative to protect third-party rights and market stability. HC concludes withholding of sensitive information justified, does not breach natural justice as relied upon documents provided to petitioner. Petition disposed of.
Sensitive information gathered by Intelligence Department forming basis of search operation need not be disclosed to petitioners. Withholding such information does not violate principles of natural justice. Source of information collected by Intelligence Department crucial for maintaining confidentiality and integrity of investigative processes. SC in T. TAKANO case emphasized safeguarding sensitive information obtained during investigations to protect third-party rights, market stability and investor interests. Principles of natural justice do not entail right to indiscriminate disclosures where sensitive third-party interests involved. Investigative authority to balance noticee's right to disclosure with imperative to protect third-party rights and market stability. HC concludes withholding of sensitive information justified, does not breach natural justice as relied upon documents provided to petitioner. Petition disposed of.
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