Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law...
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.