SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
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...
Application for cancellation of bail granted to the applicant / accused - mis-declaration of manufacturing year of the crane imported - arrested u/s 104(1) for the offence committed u/s 132 and 135(1)(a) - After careful consideration, the Court decides that there are no grounds to cancel the bail granted to the accused. They find that the accused has cooperated with the investigation and has not breached any bail conditions. Therefore, the application for bail cancellation is rejected, and the matter is disposed of accordingly.
Application for cancellation of bail granted to the applicant / accused - mis-declaration of manufacturing year of the crane imported - arrested u/s 104(1) for the offence committed u/s 132 and 135(1)(a) - After careful consideration, the Court decides that there are no grounds to cancel the bail granted to the accused. They find that the accused has cooperated with the investigation and has not breached any bail conditions. Therefore, the application for bail cancellation is rejected, and the matter is disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.