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 50 requires a suspect to be informed of the right to be searched before an independent Gazetted Officer or Magistrate; notices offering only an officer linked to the search team are deficient. A public-place interception at an airport, including medically necessary continuation at hospital, may fall under Section 43 rather than Section 42. Under the Customs Act, voluntary medical removal of goods admitted to be secreted inside the body may proceed without a fresh Section 50 notice, and recovered capsules can independently evidence possession. Sampling or certification irregularities do not alone vitiate proceedings or justify bail without demonstrated prejudice or tampering. Despite a prima facie NDPS case and Section 37 restrictions, prolonged detention with insufficient trial progress may warrant conditional bail to protect speedy-trial and presumption-of-innocence rights.
Section 50 requires a suspect to be informed of the right to be searched before an independent Gazetted Officer or Magistrate; notices offering only an officer linked to the search team are deficient. A public-place interception at an airport, including medically necessary continuation at hospital, may fall under Section 43 rather than Section 42. Under the Customs Act, voluntary medical removal of goods admitted to be secreted inside the body may proceed without a fresh Section 50 notice, and recovered capsules can independently evidence possession. Sampling or certification irregularities do not alone vitiate proceedings or justify bail without demonstrated prejudice or tampering. Despite a prima facie NDPS case and Section 37 restrictions, prolonged detention with insufficient trial progress may warrant conditional bail to protect speedy-trial and presumption-of-innocence rights.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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