Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
Completion of investigation, filing of the charge-sheet, framing of charges and commencement of trial remove the need for custodial interrogation, supporting grant of anticipatory bail. Bail may be granted subject to conditions set by the Investigating Officer, continued cooperation with the investigation and furnishing bail bonds before the jurisdictional court. On these grounds, the refusal of anticipatory bail was set aside and anticipatory bail was granted.
Completion of investigation, filing of the charge-sheet, framing of charges and commencement of trial remove the need for custodial interrogation, supporting grant of anticipatory bail. Bail may be granted subject to conditions set by the Investigating Officer, continued cooperation with the investigation and furnishing bail bonds before the jurisdictional court. On these grounds, the refusal of anticipatory bail was set aside and anticipatory bail was granted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
