Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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The HC granted bail to the petitioner accused of irregularly availing input tax credit through issuance of goods-less invoices without actual supply. Considering the case's triability exclusively by a judicial magistrate, compounding potential up to Rs. 5 crore with Rs. 1,37,27,000 already deposited, absence of criminal antecedents, and the petitioner's judicial custody since 2.5.2025, bail was allowed without commenting on the case merits. The petitioner was ordered released upon furnishing a personal bond of Rs. 1,00,000 with two sureties of Rs. 50,000 each, subject to appearance at trial and surrendering his passport, with travel abroad requiring prior court permission. The bail application under Section 483 B.N.S. was accordingly allowed.
The HC granted bail to the petitioner accused of irregularly availing input tax credit through issuance of goods-less invoices without actual supply. Considering the case's triability exclusively by a judicial magistrate, compounding potential up to Rs. 5 crore with Rs. 1,37,27,000 already deposited, absence of criminal antecedents, and the petitioner's judicial custody since 2.5.2025, bail was allowed without commenting on the case merits. The petitioner was ordered released upon furnishing a personal bond of Rs. 1,00,000 with two sureties of Rs. 50,000 each, subject to appearance at trial and surrendering his passport, with travel abroad requiring prior court permission. The bail application under Section 483 B.N.S. was accordingly allowed.
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