Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
Section 45(1) of the PMLA permits regular bail for an accused who is sick or infirm. "Sick" and "infirm" operate disjunctively and do not require terminal illness, irreversible deterioration, imminent danger to life, surgery, or hospitalisation. Infirmity may result from substantial physical impairment without an immediate life-threatening condition. Medical needs must be assessed cumulatively, including coexisting conditions and the need for structured, continuous, supervised rehabilitation. Hospital referrals, diagnostic tests, or conservative management do not alone establish adequate care; the material issue is whether custody can effectively deliver the prescribed treatment. Bail safeguards may address risks to witnesses, evidence, investigation, and trial.
Section 45(1) of the PMLA permits regular bail for an accused who is sick or infirm. "Sick" and "infirm" operate disjunctively and do not require terminal illness, irreversible deterioration, imminent danger to life, surgery, or hospitalisation. Infirmity may result from substantial physical impairment without an immediate life-threatening condition. Medical needs must be assessed cumulatively, including coexisting conditions and the need for structured, continuous, supervised rehabilitation. Hospital referrals, diagnostic tests, or conservative management do not alone establish adequate care; the material issue is whether custody can effectively deliver the prescribed treatment. Bail safeguards may address risks to witnesses, evidence, investigation, and trial.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
