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...
Under PMLA, property qualifies as proceeds of crime only if it is derived or obtained from an accomplished scheduled offence; dominion, control, possession or use become relevant only after that foundational nexus is established. The notes state that remuneration received for training was not prima facie linked to an accomplished scheduled offence, despite material requiring examination at trial. They also address regular bail, stating that statutory bail restrictions cannot support indefinite pre-trial detention where trial is unlikely to conclude within a reasonable time. Prolonged custody, absence of flight risk or witness-tampering concerns, and parity with co-accused supported release on regular bail subject to conditions.
Under PMLA, property qualifies as proceeds of crime only if it is derived or obtained from an accomplished scheduled offence; dominion, control, possession or use become relevant only after that foundational nexus is established. The notes state that remuneration received for training was not prima facie linked to an accomplished scheduled offence, despite material requiring examination at trial. They also address regular bail, stating that statutory bail restrictions cannot support indefinite pre-trial detention where trial is unlikely to conclude within a reasonable time. Prolonged custody, absence of flight risk or witness-tampering concerns, and parity with co-accused supported release on regular bail subject to conditions.
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