Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
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The SC invalidated a detention order under COFEPOSA Act, finding the detaining authority failed to apply its mind regarding the efficacy of bail conditions already imposed on the detenu. While acknowledging limited judicial review in preventive detention matters, the Court held that when criminal prosecution and preventive detention are based on identical allegations of organized smuggling, the detaining authority must specifically consider whether conditions imposed by the Magistrate while granting bail were sufficient to prevent further smuggling activities. The detention order's silence on this aspect rendered it legally unsustainable, despite the detenu's alleged involvement in smuggling contraband detrimental to national interest. Appeal allowed and detention order set aside.
The SC invalidated a detention order under COFEPOSA Act, finding the detaining authority failed to apply its mind regarding the efficacy of bail conditions already imposed on the detenu. While acknowledging limited judicial review in preventive detention matters, the Court held that when criminal prosecution and preventive detention are based on identical allegations of organized smuggling, the detaining authority must specifically consider whether conditions imposed by the Magistrate while granting bail were sufficient to prevent further smuggling activities. The detention order's silence on this aspect rendered it legally unsustainable, despite the detenu's alleged involvement in smuggling contraband detrimental to national interest. Appeal allowed and detention order set aside.
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