Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
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Default bail was unavailable because the supplementary complaint was filed within the prescribed period; its later return for compliance did not by itself create an indefeasible right to release. Bail under the Prevention of Money Laundering Act was also refused because the material prima facie linked the accused to activities connected with proceeds of crime, including alleged interference with the auction of attached properties. The statutory twin conditions were not met: there were no reasonable grounds to believe the accused was not guilty or unlikely to commit an offence while on bail. The cited Supreme Court ruling was distinguished on facts, and the bail petition was dismissed.
Default bail was unavailable because the supplementary complaint was filed within the prescribed period; its later return for compliance did not by itself create an indefeasible right to release. Bail under the Prevention of Money Laundering Act was also refused because the material prima facie linked the accused to activities connected with proceeds of crime, including alleged interference with the auction of attached properties. The statutory twin conditions were not met: there were no reasonable grounds to believe the accused was not guilty or unlikely to commit an offence while on bail. The cited Supreme Court ruling was distinguished on facts, and the bail petition was dismissed.
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