Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
Regular bail under the PMLA was granted where Section 45's twin conditions had to be read with Article 21. The Court noted that investigation against the applicant was complete, the prosecution complaint had been filed, cognizance taken, and the matter remained at the stage of scrutiny and supply of documents. As the predicate FIR was old, no chargesheet had been filed in that offence, and there was no realistic prospect of the trial beginning or ending within a reasonable time, continued custody was held unjustified. The documentary nature of the material already collected also supported bail, which was made subject to conditions.
Regular bail under the PMLA was granted where Section 45's twin conditions had to be read with Article 21. The Court noted that investigation against the applicant was complete, the prosecution complaint had been filed, cognizance taken, and the matter remained at the stage of scrutiny and supply of documents. As the predicate FIR was old, no chargesheet had been filed in that offence, and there was no realistic prospect of the trial beginning or ending within a reasonable time, continued custody was held unjustified. The documentary nature of the material already collected also supported bail, which was made subject to conditions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
