Rental income valuation requires credible local comparables; family-business salary and commercially expedient unsecured-loan interest remained deduct...
Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
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Prolonged pre-trial incarceration in money-laundering proceedings, assessed alongside the Article 21 right to a speedy trial, supported regular bail where a voluminous charge-sheet and extensive witness list made early commencement and conclusion of trial unlikely. Parity with a co-accused already released on bail further supported release. Regular bail was made subject to stringent conditions addressing attendance at trial, non-interference with evidence or witnesses, travel restrictions, and deposit of passports to mitigate risks of absconding or re-offending.
Prolonged pre-trial incarceration in money-laundering proceedings, assessed alongside the Article 21 right to a speedy trial, supported regular bail where a voluminous charge-sheet and extensive witness list made early commencement and conclusion of trial unlikely. Parity with a co-accused already released on bail further supported release. Regular bail was made subject to stringent conditions addressing attendance at trial, non-interference with evidence or witnesses, travel restrictions, and deposit of passports to mitigate risks of absconding or re-offending.
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