Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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SFIO prosecutions under the Companies Act, 2013 follow a self-contained special procedure, and the investigation report under Section 212(15) is treated as a police report for cognizance purposes. The HC held that this statutory scheme excludes the BNSS proviso on notice before cognizance, because Section 223 applies to Magistrates and not to Special Courts functioning under the Companies Act. The Court further held that the Act overrides inconsistent general criminal procedure, so no pre-cognizance hearing is required before the Special Court in an SFIO complaint.
SFIO prosecutions under the Companies Act, 2013 follow a self-contained special procedure, and the investigation report under Section 212(15) is treated as a police report for cognizance purposes. The HC held that this statutory scheme excludes the BNSS proviso on notice before cognizance, because Section 223 applies to Magistrates and not to Special Courts functioning under the Companies Act. The Court further held that the Act overrides inconsistent general criminal procedure, so no pre-cognizance hearing is required before the Special Court in an SFIO complaint.
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