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    PMLA bail and Article 21: prolonged pre-trial custody can justify release despite failure to satisfy the twin conditions.
    SEZ refund turns on actual use for authorised operations, not invoice defects, where tax payment and nexus are undisputed.
    GST registration restoration for non-filing defaults depends on compliance with pending returns and dues before the authority.
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    GST job-work records and revenue neutrality: Section 74 invocation upheld, while factual verification of neutrality was remitted.
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    Anti-profiteering on cinema tickets: GST benefit had to be passed on, with profiteered sums deposited in consumer welfare funds
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    Section 50 deeming fiction limited to computation, preserving long-term capital loss set-off on depreciable assets
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    Binding advance pricing agreement bars disallowance of intra-group second-line support services once the transaction is APA-compliant.
    Faceless reassessment treated as best judgment assessment, validating CIT(A) remand for fresh adjudication after non-compliance.
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      SC allows writ petition, directing consolidation of multiple...

      Multiple FIR Consolidation: Unified Investigation Approach Streamlines Criminal Proceedings Across State Boundaries

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      Indian LawsMay 24, 2025Case LawsSC
      SC allows writ petition, directing consolidation of multiple FIRs across eight states into a principal FIR. The Court mandates that subsequent FIRs be treated as supplementary statements, with investigating officers permitted to file supplementary chargeesheets. Bail granted in the principal proceeding will extend to clubbed cases, with Special Courts authorized to require fresh bail applications for specific offenses under special enactments. The order specifically applies to IPC and state-level statutory offenses, with separate proceedings maintained for Chhattisgarh and Delhi jurisdictions, exercising constitutional powers under Articles 32 and 142.

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      ActsIncome Tax