Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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The HC granted bail to the petitioner who had been incarcerated for over 4 years despite being eligible for default bail under Section 167(2) of CrPC (now Section 187(3) of BNSS). The Court held that imposing onerous conditions like surety bonds of Rs. 1.10 crore and a bank guarantee of Rs. 55 lakhs was antithetical to principles of justice and fairness. The Court emphasized that default bail is not merely a statutory right but flows from the fundamental right to life and liberty under Article 21. Additionally, the petitioner qualified for release under Section 479 of BNSS having served detention exceeding one-third of the maximum prescribed sentence. The petitioner was ordered released on bail upon furnishing bonds of Rs. 50,000 with one surety.
The HC granted bail to the petitioner who had been incarcerated for over 4 years despite being eligible for default bail under Section 167(2) of CrPC (now Section 187(3) of BNSS). The Court held that imposing onerous conditions like surety bonds of Rs. 1.10 crore and a bank guarantee of Rs. 55 lakhs was antithetical to principles of justice and fairness. The Court emphasized that default bail is not merely a statutory right but flows from the fundamental right to life and liberty under Article 21. Additionally, the petitioner qualified for release under Section 479 of BNSS having served detention exceeding one-third of the maximum prescribed sentence. The petitioner was ordered released on bail upon furnishing bonds of Rs. 50,000 with one surety.
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