Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
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.
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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