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...
The HC permitted the petitioner to enter the port and take photographs and videos of the vessel, as previously directed by the Additional and District Sessions Judge and upheld by this Court. Despite the petitioner's failure to disclose an earlier CRLMC, the Court allowed the petition due to the innocuous nature of the relief sought. The opposite party was ordered to comply with condition no. III of the prior order dated 12.02.2024, subject to the petitioner paying Rs.10,000/- to the Orissa High Court Bar Association Welfare Fund. Upon submission of the payment receipt, the petitioner was authorized to proceed with photography and videography on 30.04.2025. The receipt was to be scanned and included in the digital record. The petition was thus allowed with costs.
The HC permitted the petitioner to enter the port and take photographs and videos of the vessel, as previously directed by the Additional and District Sessions Judge and upheld by this Court. Despite the petitioner's failure to disclose an earlier CRLMC, the Court allowed the petition due to the innocuous nature of the relief sought. The opposite party was ordered to comply with condition no. III of the prior order dated 12.02.2024, subject to the petitioner paying Rs.10,000/- to the Orissa High Court Bar Association Welfare Fund. Upon submission of the payment receipt, the petitioner was authorized to proceed with photography and videography on 30.04.2025. The receipt was to be scanned and included in the digital record. The petition was thus allowed with costs.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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