Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision shou...
Tested party selection: functional analysis identified the least complex unit as the appropriate tested party, altering the transfer pricing adjustmen...
Entitlement to regular bail is examined in light of necessity and proportionality of arrest, custodial interrogation, and prima facie material. The court finds absence of evidence of any overt agreement or common design to sustain criminal conspiracy, so mere communication or association does not establish conspiracy; accordingly, no incriminating recovery or summons linked to the applicant was recorded, negating the need for custodial interrogation and rendering the arrest mechanical and lacking statutory satisfaction, violating Article 21 and amounting to punitive pre-trial detention, therefore continued incarceration is unjustified and bail is granted subject to conditions.
Entitlement to regular bail is examined in light of necessity and proportionality of arrest, custodial interrogation, and prima facie material. The court finds absence of evidence of any overt agreement or common design to sustain criminal conspiracy, so mere communication or association does not establish conspiracy; accordingly, no incriminating recovery or summons linked to the applicant was recorded, negating the need for custodial interrogation and rendering the arrest mechanical and lacking statutory satisfaction, violating Article 21 and amounting to punitive pre-trial detention, therefore continued incarceration is unjustified and bail is granted subject to conditions.
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