Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Locus standi to challenge search and seizure authorisation depends on whether the challenger is the affected person. Where a search is directed against a company, an Additional Director acting only in that capacity cannot maintain a personal challenge to the search or to the manner in which its authorisation was issued. The company is the affected entity for this purpose. The Additional Director may nevertheless appear in response to a summons; failure to do so leaves the authorities free to take measures permitted by law.
Locus standi to challenge search and seizure authorisation depends on whether the challenger is the affected person. Where a search is directed against a company, an Additional Director acting only in that capacity cannot maintain a personal challenge to the search or to the manner in which its authorisation was issued. The company is the affected entity for this purpose. The Additional Director may nevertheless appear in response to a summons; failure to do so leaves the authorities free to take measures permitted by law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
