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...
Written grounds of arrest are mandatory and must be supplied in writing; the court distinguished them from general reasons for arrest and held that the petitioners had, on the record, received written grounds, so the challenge based on non-supply failed. At the bail stage, the court held that economic offences involving fake invoices and fraudulent input tax credit do not require the arresting agency to reproduce every item of evidence in the grounds of arrest, so long as the substance of the allegations and basis of arrest are conveyed. Finding prima facie material, including statements, seized devices, chats and forensic material, and noting alleged non-cooperation, the court refused bail.
Written grounds of arrest are mandatory and must be supplied in writing; the court distinguished them from general reasons for arrest and held that the petitioners had, on the record, received written grounds, so the challenge based on non-supply failed. At the bail stage, the court held that economic offences involving fake invoices and fraudulent input tax credit do not require the arresting agency to reproduce every item of evidence in the grounds of arrest, so long as the substance of the allegations and basis of arrest are conveyed. Finding prima facie material, including statements, seized devices, chats and forensic material, and noting alleged non-cooperation, the court refused bail.
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