Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
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At the stage of charge, the test is grave suspicion, not proof of conviction; applying that standard, the court found belated embellishments, material improvements, and weak medical corroboration insufficient to sustain prosecution against the officers, so discharge was upheld. It also held that CCTV footage was inadmissible without a Section 65B certificate, and the copied recording could not be relied on because its integrity was not properly proved. Once excluded, the electronic material did not support the allegation of illegal apprehension, and the limited scope of revision justified no interference with the Sessions Court's order.
At the stage of charge, the test is grave suspicion, not proof of conviction; applying that standard, the court found belated embellishments, material improvements, and weak medical corroboration insufficient to sustain prosecution against the officers, so discharge was upheld. It also held that CCTV footage was inadmissible without a Section 65B certificate, and the copied recording could not be relied on because its integrity was not properly proved. Once excluded, the electronic material did not support the allegation of illegal apprehension, and the limited scope of revision justified no interference with the Sessions Court's order.
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