Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Seeking grant of regular bail - Money Laundering - Scheduled Offences - The court found that the principle of parity, while relevant, does not apply mechanically. The specific roles, involvement, and circumstances of each accused must be individually assessed. Despite another accused being granted bail, the court held that the petitioner's involvement in alleged economic offenses warranted a different treatment due to the distinct and substantial allegations against him, including manipulation of property transactions and influence over government officials.
Seeking grant of regular bail - Money Laundering - Scheduled Offences - The court found that the principle of parity, while relevant, does not apply mechanically. The specific roles, involvement, and circumstances of each accused must be individually assessed. Despite another accused being granted bail, the court held that the petitioner's involvement in alleged economic offenses warranted a different treatment due to the distinct and substantial allegations against him, including manipulation of property transactions and influence over government officials.
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