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...
Cross-segment derivatives manipulation: integrated order patterns can support interim restraints, while director liability requires responsibility, co...
Income-tax returns constitute personal information protected from disclosure under the RTI Act unless a larger public interest justifies disclosure. That exception is confined to transparency concerning public authorities and does not cover private financial information lacking a bearing on the public at large. A spouse seeking the other spouse's net taxable income for maintenance proceedings cannot rely on the larger-public-interest exception, because the maintenance forum may require both parties to file income, asset and liability disclosure affidavits. The direction to disclose the taxpayer's income details was therefore set aside, without limiting remedies available before the maintenance forum.
Income-tax returns constitute personal information protected from disclosure under the RTI Act unless a larger public interest justifies disclosure. That exception is confined to transparency concerning public authorities and does not cover private financial information lacking a bearing on the public at large. A spouse seeking the other spouse's net taxable income for maintenance proceedings cannot rely on the larger-public-interest exception, because the maintenance forum may require both parties to file income, asset and liability disclosure affidavits. The direction to disclose the taxpayer's income details was therefore set aside, without limiting remedies available before the maintenance forum.
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