Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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Regular bail in alleged fraudulent input tax credit cases was considered appropriate where the prosecution relied mainly on electronic and documentary material already appended to the complaint, reducing the risk of tampering or witness influence. The notes state that the allegations required trial scrutiny, while the offences carried a maximum five-year sentence; the petitioners had substantial custody, no criminal antecedents, and social roots. Referring to Supreme Court guidance where investigation was complete and trial delay was likely, the HC granted regular bail subject to bonds, sureties, and conditions ensuring attendance and non-interference with the trial.
Regular bail in alleged fraudulent input tax credit cases was considered appropriate where the prosecution relied mainly on electronic and documentary material already appended to the complaint, reducing the risk of tampering or witness influence. The notes state that the allegations required trial scrutiny, while the offences carried a maximum five-year sentence; the petitioners had substantial custody, no criminal antecedents, and social roots. Referring to Supreme Court guidance where investigation was complete and trial delay was likely, the HC granted regular bail subject to bonds, sureties, and conditions ensuring attendance and non-interference with the trial.
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