Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
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Bail granted in a case involving alleged fraud, manipulation of accounts, and violations of the Companies Act and Indian Penal Code. Despite stringent bail provisions under PMLA, Constitutional Courts can exercise power to grant bail on grounds of violation of fundamental rights. Considering the prolonged custody, delay in trial commencement not attributable to accused, co-accused already on bail, and lack of evidence of flight risk or witness tampering, regular bail granted subject to furnishing personal bond and surety. The right to liberty and speedy trial under Article 21 upheld, with stringent provisions like Section 45 PMLA having to give way in case of conflict.
Bail granted in a case involving alleged fraud, manipulation of accounts, and violations of the Companies Act and Indian Penal Code. Despite stringent bail provisions under PMLA, Constitutional Courts can exercise power to grant bail on grounds of violation of fundamental rights. Considering the prolonged custody, delay in trial commencement not attributable to accused, co-accused already on bail, and lack of evidence of flight risk or witness tampering, regular bail granted subject to furnishing personal bond and surety. The right to liberty and speedy trial under Article 21 upheld, with stringent provisions like Section 45 PMLA having to give way in case of conflict.
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