Tax authority's substitution of projected figures with actuals overturned; original acquisition valuation upheld; transfer pricing issues remitted for...
Beneficial owner held liable for differential customs duty; royalties added under Rule 10(1)(c); confiscation, penalties under s.111(m), s.114A, s.112...
SC held that summons issued by a police officer directing a lawyer to produce client-related documents is impermissible; such production must occur before a court which will peruse the material, hear the witness, and adjudicate objections under Section 132 of the BSA. The court must ensure presence of the lawyer, the client and any technically qualified person the lawyer or client requests for examination of digital devices. The practice of law encompasses non-litigious work; fly-in foreign visits are fact-sensitive and regulable. In-house counsel's employment nexus may limit privilege. Investigating agencies are cautioned against impinging privilege and fundamental rights. The suo motu proceedings were disposed and the summons set aside.
SC held that summons issued by a police officer directing a lawyer to produce client-related documents is impermissible; such production must occur before a court which will peruse the material, hear the witness, and adjudicate objections under Section 132 of the BSA. The court must ensure presence of the lawyer, the client and any technically qualified person the lawyer or client requests for examination of digital devices. The practice of law encompasses non-litigious work; fly-in foreign visits are fact-sensitive and regulable. In-house counsel's employment nexus may limit privilege. Investigating agencies are cautioned against impinging privilege and fundamental rights. The suo motu proceedings were disposed and the summons set aside.
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