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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...
Section 311 CrPC permits a court to summon, examine, recall or re-examine witnesses and requires that power to be exercised where evidence is essential to a just decision. The provision serves truth-finding and a fair trial rather than either party's advantage, even where a party failed to produce necessary evidence earlier. Where a complainant witness and supporting documents were necessary to resolve facts in issue and their proof was indispensable, the cost condition attached to allowing their production was set aside as unnecessary.
Section 311 CrPC permits a court to summon, examine, recall or re-examine witnesses and requires that power to be exercised where evidence is essential to a just decision. The provision serves truth-finding and a fair trial rather than either party's advantage, even where a party failed to produce necessary evidence earlier. Where a complainant witness and supporting documents were necessary to resolve facts in issue and their proof was indispensable, the cost condition attached to allowing their production was set aside as unnecessary.
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