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International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
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In GST-related forgery and cheating allegations, the Court treated confessional statements and statements of co-accused as weaker material at the bail stage than witness statements. Because the applicants were implicated only on their alleged confessional statement and co-accused statements, and the charge-sheet had already been filed in offences triable by a Magistrate, the Court found the material insufficient to deny bail. It considered the nature of the accusation, the record, the severity of punishment, and the filed material, and granted bail to both applicants subject to conditions.
In GST-related forgery and cheating allegations, the Court treated confessional statements and statements of co-accused as weaker material at the bail stage than witness statements. Because the applicants were implicated only on their alleged confessional statement and co-accused statements, and the charge-sheet had already been filed in offences triable by a Magistrate, the Court found the material insufficient to deny bail. It considered the nature of the accusation, the record, the severity of punishment, and the filed material, and granted bail to both applicants subject to conditions.
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