Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
The Tribunal held that a prior appellate determination that a show cause notice did not satisfy the statutory notice requirement attained finality where not appealed, and subordinate authorities must follow that ruling; consequence: de novo proceedings premised on the discarded proposition are tainted and impermissible. The remand was confined to identifying the triggering event and computing the limitation period for issuing the statutory notice; consequence: only those factual and temporal issues may now be re-examined. Executive review channels and administrative supervisory provisions were recognised as the proper remedies rather than reviving settled legal propositions; consequence: reopening settled law is proscribed.
The Tribunal held that a prior appellate determination that a show cause notice did not satisfy the statutory notice requirement attained finality where not appealed, and subordinate authorities must follow that ruling; consequence: de novo proceedings premised on the discarded proposition are tainted and impermissible. The remand was confined to identifying the triggering event and computing the limitation period for issuing the statutory notice; consequence: only those factual and temporal issues may now be re-examined. Executive review channels and administrative supervisory provisions were recognised as the proper remedies rather than reviving settled legal propositions; consequence: reopening settled law is proscribed.
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