Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules...
Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liabil...
Capital character of assignment consideration prevents taxation as residuary income, while unsupported interest-related expenditure remains non-deduct...
Make-available condition shields regional support-service receipts from Indian taxation where no independent capability or permanent establishment exi...
Transfer-pricing treatment of corporate guarantees and convertible loans followed prior-year consistency, with taxable foreign dividends excluded from...
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Fair-hearing requirements require supply of documents relied on in pleadings where the retention order is founded on them; service of a panchnama alone does not provide an adequate opportunity to respond. Retention of seized documents is justified only when they are relied on in a prosecution complaint or supplementary complaint and required to prove the case against an accused. Documents not so required must be released within a reasonable time, while authenticated photocopies may be retained. The retention direction was consequently limited to documents necessary as prosecution evidence.
Fair-hearing requirements require supply of documents relied on in pleadings where the retention order is founded on them; service of a panchnama alone does not provide an adequate opportunity to respond. Retention of seized documents is justified only when they are relied on in a prosecution complaint or supplementary complaint and required to prove the case against an accused. Documents not so required must be released within a reasonable time, while authenticated photocopies may be retained. The retention direction was consequently limited to documents necessary as prosecution evidence.
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