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...
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 4912 
