Advance pricing agreement methodology can guide benchmarking for non-covered years when functions, assets, risks and activities remain materially unch...
Tax-audit exemption for substantially State-funded educational universities prevents audit-failure penalties where income qualifies for statutory exem...
Functional, asset and risk analysis excludes diversified technology companies from captive software development comparables under cost-plus arrangemen...
Mobile-phone electronic evidence failed to establish customs undervaluation, while duty survived on non-authentic origin certificates without importer...
Automotive radio classification treats integrated infotainment features as supplementary, placing complete and qualifying unassembled units under the ...
Separate corporate personality prevents directors from being personally liable for company deposits without a guarantee or independent legal undertaki...
Criminal process cannot serve as a coercive means to recover contractual work dues where allegations remain essentially civil; proceedings brought for that purpose were quashed. Quashing predicate FIRs following settlement or procedural defects does not undermine money-laundering action when scheduled-offence allegations remain pending without merits exoneration. Failure initially to arraign a named developer company is curable, while resale or multiple mortgaging of a fully paid flat may disclose cheating beyond contractual breach. Homebuyer payments for promised construction and delivery can constitute deposits under depositor-protection law. Challenges to provisional attachment should proceed through the statutory adjudication and appellate mechanism.
Criminal process cannot serve as a coercive means to recover contractual work dues where allegations remain essentially civil; proceedings brought for that purpose were quashed. Quashing predicate FIRs following settlement or procedural defects does not undermine money-laundering action when scheduled-offence allegations remain pending without merits exoneration. Failure initially to arraign a named developer company is curable, while resale or multiple mortgaging of a fully paid flat may disclose cheating beyond contractual breach. Homebuyer payments for promised construction and delivery can constitute deposits under depositor-protection law. Challenges to provisional attachment should proceed through the statutory adjudication and appellate mechanism.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
