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...
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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