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Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Successive bail applications require a substantial change in facts or circumstances directly affecting the merits; parity with a co-accused alone does not justify release because the court must assess the accused's individual role, the gravity of the allegations and the investigation material. Economic offences are treated as a distinct class for bail and attract a stricter approach because they may involve deliberate conspiracies and broader financial harm. On the stated facts, the accused was prima facie linked to fictitious firms, fake invoices, e-way bills and alleged GST evasion through documentary, electronic and recorded statement material, so later bail to a co-accused did not amount to a sufficient change in circumstances.
Successive bail applications require a substantial change in facts or circumstances directly affecting the merits; parity with a co-accused alone does not justify release because the court must assess the accused's individual role, the gravity of the allegations and the investigation material. Economic offences are treated as a distinct class for bail and attract a stricter approach because they may involve deliberate conspiracies and broader financial harm. On the stated facts, the accused was prima facie linked to fictitious firms, fake invoices, e-way bills and alleged GST evasion through documentary, electronic and recorded statement material, so later bail to a co-accused did not amount to a sufficient change in circumstances.
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