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...
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Section 151 sanction for reassessment requires meaningful, independent application of mind; a bare endorsement that notice is fit to issue on the Assessing Officer's recorded reasons is mechanical and invalid. This statutory safeguard applies even if sanction is administrative, because reasons must demonstrate the approving authority's consideration. Conflicting non-jurisdictional High Court views remain independently persuasive where related special leave petitions were summarily dismissed, since neither merger nor binding law under Article 141 follows. The assessee-favourable construction was applied, invalidating the sanction and quashing the reassessment while other grounds remained open.
Section 151 sanction for reassessment requires meaningful, independent application of mind; a bare endorsement that notice is fit to issue on the Assessing Officer's recorded reasons is mechanical and invalid. This statutory safeguard applies even if sanction is administrative, because reasons must demonstrate the approving authority's consideration. Conflicting non-jurisdictional High Court views remain independently persuasive where related special leave petitions were summarily dismissed, since neither merger nor binding law under Article 141 follows. The assessee-favourable construction was applied, invalidating the sanction and quashing the reassessment while other grounds remained open.
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