Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
HC granted anticipatory bail in a tax fraud case, finding custodial interrogation unwarranted. The court determined that pre-trial incarceration was unnecessary given the petitioner's asset declaration and potential for recovery through legal means. Bail was conditionally granted, requiring the petitioner to join the investigation within seven days, cooperate fully with investigating authorities, and comply with specified terms. The court emphasized preventing irreversible injustice while maintaining investigative integrity. The petitioner must submit to deemed custody, participate in the investigation when summoned, and risk bail cancellation for non-compliance. The order underscores judicial discretion in balancing investigative needs with individual liberty rights.
HC granted anticipatory bail in a tax fraud case, finding custodial interrogation unwarranted. The court determined that pre-trial incarceration was unnecessary given the petitioner's asset declaration and potential for recovery through legal means. Bail was conditionally granted, requiring the petitioner to join the investigation within seven days, cooperate fully with investigating authorities, and comply with specified terms. The court emphasized preventing irreversible injustice while maintaining investigative integrity. The petitioner must submit to deemed custody, participate in the investigation when summoned, and risk bail cancellation for non-compliance. The order underscores judicial discretion in balancing investigative needs with individual liberty rights.
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