Internal CUP benchmarking for fixed-rate Masala Bonds prevails over floating external comparables, eliminating the related transfer-pricing adjustment...
Jurisdictional validity of revision notices: incorrect official capacity and mere change of opinion invalidate revision of property income assessments...
Bogus-purchase additions are limited to embedded profit where corresponding sales are accepted, while accommodation-entry information can support reas...
Completion of investigation, filing of the charge-sheet, framing of charges and commencement of trial remove the need for custodial interrogation, supporting grant of anticipatory bail. Bail may be granted subject to conditions set by the Investigating Officer, continued cooperation with the investigation and furnishing bail bonds before the jurisdictional court. On these grounds, the refusal of anticipatory bail was set aside and anticipatory bail was granted.
Completion of investigation, filing of the charge-sheet, framing of charges and commencement of trial remove the need for custodial interrogation, supporting grant of anticipatory bail. Bail may be granted subject to conditions set by the Investigating Officer, continued cooperation with the investigation and furnishing bail bonds before the jurisdictional court. On these grounds, the refusal of anticipatory bail was set aside and anticipatory bail was granted.
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