Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
Bail application rejected under IPC and UAPA lacks reasonable grounds for believing accusations against appellant prima facie true. No specific material shows appellant advocated, abetted, or incited unlawful activities defined under UAPA. Mere letting out premises insufficient to conclude facilitation of terrorist acts. No allegation of organizing training camps. Impossible to record prima facie finding of reasonable grounds for UAPA offences against appellant. No antecedents brought on record. Appellant directed to be released on bail by Special Court within 7 days. Appeal allowed.
Bail application rejected under IPC and UAPA lacks reasonable grounds for believing accusations against appellant prima facie true. No specific material shows appellant advocated, abetted, or incited unlawful activities defined under UAPA. Mere letting out premises insufficient to conclude facilitation of terrorist acts. No allegation of organizing training camps. Impossible to record prima facie finding of reasonable grounds for UAPA offences against appellant. No antecedents brought on record. Appellant directed to be released on bail by Special Court within 7 days. Appeal allowed.
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