Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
PMLA bail requires satisfaction of the twin conditions that there are reasonable grounds to believe the accused is not guilty and will not commit any offence while on bail. On the investigation material, including statements, email and WhatsApp communications, supporting agreements and alleged bank guarantee documentation, the Court found a prima facie case and could not disregard the prosecution version at the bail stage. The accused's claims of lack of knowledge, official capacity, prior complaint and absence of proceeds of crime were treated as trial issues. Regular and interim bail were refused because the statutory conditions were not met.
PMLA bail requires satisfaction of the twin conditions that there are reasonable grounds to believe the accused is not guilty and will not commit any offence while on bail. On the investigation material, including statements, email and WhatsApp communications, supporting agreements and alleged bank guarantee documentation, the Court found a prima facie case and could not disregard the prosecution version at the bail stage. The accused's claims of lack of knowledge, official capacity, prior complaint and absence of proceeds of crime were treated as trial issues. Regular and interim bail were refused because the statutory conditions were not met.
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