Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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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