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...
The HC granted anticipatory bail to the applicants in a GST-related prosecution alleging fraudulent invoicing, falsified e-way bills and wrongful Input Tax Credit claims, holding custodial interrogation unwarranted at this stage. The court found the investigation rested predominantly on documentary and digital records-including GST returns, invoices, e-way bills, toll data and seized financial records-which have already been taken into custody by authorities, and the prosecution failed to demonstrate any specific necessity for detention to secure evidence. Applying the principle that grant of anticipatory bail depends on case facts, the HC allowed anticipatory bail subject to conditions, observing that investigation can proceed effectively without custodial interrogation.
The HC granted anticipatory bail to the applicants in a GST-related prosecution alleging fraudulent invoicing, falsified e-way bills and wrongful Input Tax Credit claims, holding custodial interrogation unwarranted at this stage. The court found the investigation rested predominantly on documentary and digital records-including GST returns, invoices, e-way bills, toll data and seized financial records-which have already been taken into custody by authorities, and the prosecution failed to demonstrate any specific necessity for detention to secure evidence. Applying the principle that grant of anticipatory bail depends on case facts, the HC allowed anticipatory bail subject to conditions, observing that investigation can proceed effectively without custodial interrogation.
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