Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Nominee director protection shields independent financial-institution appointees from criminal liability where they lack involvement in deposit defaul...
Pre-trial detention in CGST prosecutions is non-punitive and serves to secure the accused's attendance at trial, subject to the presumption of innocence and the right to a speedy trial. Bail may be appropriate where investigation is complete, a complaint has been filed, no criminal antecedents or risks of absconding, witness intimidation or evidence tampering are shown, and trial completion is unlikely within a reasonable time. Parity with co-accused already released on bail may also support release. Bail conditions should secure attendance and preserve trial integrity.
Pre-trial detention in CGST prosecutions is non-punitive and serves to secure the accused's attendance at trial, subject to the presumption of innocence and the right to a speedy trial. Bail may be appropriate where investigation is complete, a complaint has been filed, no criminal antecedents or risks of absconding, witness intimidation or evidence tampering are shown, and trial completion is unlikely within a reasonable time. Parity with co-accused already released on bail may also support release. Bail conditions should secure attendance and preserve trial integrity.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
