Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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...
Alleged arrest irregularities did not support bail where the accused was produced before an available Magistrate after court hours and before the Special Court within twenty-four hours. Material showing that the written grounds of arrest were subsequently handed to relatives, together with prompt legal action on the accused's behalf, rebutted the claimed non-communication and showed no prejudice at the bail stage. Money-laundering bail remained unavailable despite prolonged custody because prima facie material linked the accused to providing mule accounts for illegal online betting, indicated a principal role, and raised risks of absconding, witness influence and evidence tampering. Proceedings had progressed towards framing of charges, and bail was refused.
Alleged arrest irregularities did not support bail where the accused was produced before an available Magistrate after court hours and before the Special Court within twenty-four hours. Material showing that the written grounds of arrest were subsequently handed to relatives, together with prompt legal action on the accused's behalf, rebutted the claimed non-communication and showed no prejudice at the bail stage. Money-laundering bail remained unavailable despite prolonged custody because prima facie material linked the accused to providing mule accounts for illegal online betting, indicated a principal role, and raised risks of absconding, witness influence and evidence tampering. Proceedings had progressed towards framing of charges, and bail was refused.
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