Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
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The High Court quashed the conviction of the Applicant under the Customs Act and the Gold (Control) Act. The prosecution failed to follow the prescribed procedure u/s 102 of the Customs Act for search and seizure. The seized gold bars were not produced as evidence before the trial court, instead only the paper label was presented along with a different gold bar. The courts below erred in accepting the prosecution's case despite the lack of adherence to statutory procedures and inadequate evidence. The High Court held that the prosecution failed to prove its case beyond reasonable doubt, rendering the conviction unsustainable.
The High Court quashed the conviction of the Applicant under the Customs Act and the Gold (Control) Act. The prosecution failed to follow the prescribed procedure u/s 102 of the Customs Act for search and seizure. The seized gold bars were not produced as evidence before the trial court, instead only the paper label was presented along with a different gold bar. The courts below erred in accepting the prosecution's case despite the lack of adherence to statutory procedures and inadequate evidence. The High Court held that the prosecution failed to prove its case beyond reasonable doubt, rendering the conviction unsustainable.
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