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...
HC granted regular bail in a narcotic smuggling case, finding procedural violations under NDPS Act. The court determined that the applicant was held in illegal custody from 21.05.2023 to 25.05.2023, violating constitutional rights under Articles 21 and 22. Despite Section 37 NDPS Act restrictions, bail was granted due to significant procedural non-compliance, including delayed reporting, non-production within 24 hours, and absence of prior information documentation. The applicant was directed to furnish a personal bond of Rs. 25,000 with a matching surety, subject to trial court conditions. Bail application was allowed, recognizing fundamental rights and procedural irregularities in the detention process.
HC granted regular bail in a narcotic smuggling case, finding procedural violations under NDPS Act. The court determined that the applicant was held in illegal custody from 21.05.2023 to 25.05.2023, violating constitutional rights under Articles 21 and 22. Despite Section 37 NDPS Act restrictions, bail was granted due to significant procedural non-compliance, including delayed reporting, non-production within 24 hours, and absence of prior information documentation. The applicant was directed to furnish a personal bond of Rs. 25,000 with a matching surety, subject to trial court conditions. Bail application was allowed, recognizing fundamental rights and procedural irregularities in the detention process.
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