Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
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 245H's first proviso denies Settlement Commission immunity where prosecution was instituted before receipt of the settlement application. Accordingly, a settlement order cannot extend immunity to an already filed complaint concerning false statements in an income-tax search, including undisclosed bank lockers. Inherent jurisdiction may nevertheless be invoked independently to examine whether continuing a long-pending prosecution after final settlement would abuse process. Where settlement remains unchallenged, payment directions have been complied with, and continued proceedings serve no practical purpose, the criminal complaint and consequential orders may be quashed.
Section 245H's first proviso denies Settlement Commission immunity where prosecution was instituted before receipt of the settlement application. Accordingly, a settlement order cannot extend immunity to an already filed complaint concerning false statements in an income-tax search, including undisclosed bank lockers. Inherent jurisdiction may nevertheless be invoked independently to examine whether continuing a long-pending prosecution after final settlement would abuse process. Where settlement remains unchallenged, payment directions have been complied with, and continued proceedings serve no practical purpose, the criminal complaint and consequential orders may be quashed.
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