Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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