Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
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The HC granted bail to the applicant accused of GST evasion by claiming false input tax credit, an offence punishable with imprisonment up to five years and compoundable. The applicant provided an undertaking to cooperate with the investigation and expressed willingness to pay the compounding fee, including GST liability and penalty. Considering the applicant's lack of prior criminal record and prolonged incarceration since 18.06.2025, the court found sufficient grounds to enlarge him on bail without prejudice to the trial's merits. Bail was allowed on furnishing a personal bond and two sureties of like amount to the satisfaction of the concerned magistrate or court, subject to compliance with imposed conditions.
The HC granted bail to the applicant accused of GST evasion by claiming false input tax credit, an offence punishable with imprisonment up to five years and compoundable. The applicant provided an undertaking to cooperate with the investigation and expressed willingness to pay the compounding fee, including GST liability and penalty. Considering the applicant's lack of prior criminal record and prolonged incarceration since 18.06.2025, the court found sufficient grounds to enlarge him on bail without prejudice to the trial's merits. Bail was allowed on furnishing a personal bond and two sureties of like amount to the satisfaction of the concerned magistrate or court, subject to compliance with imposed conditions.
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