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 grants the petitioner bail on execution of a bond of Rs.100,000 with a like surety, subject to satisfaction of the CJM and compliance with imposed conditions. The court held that the alleged offence attracts a maximum sentence of five years and that statutory safeguards under BNSS required issuance of notice under Section 35(3) or, if dispensed with, a written satisfaction recording reasons as mandatorily required by Section 35(1)(b)(ii); the impugned arrest authorization failed to state such reasons. The court applied Apex Court arrest guidelines for offences punishable up to seven years and affirmed concurrent High Court jurisdiction to entertain the bail petition.
The HC grants the petitioner bail on execution of a bond of Rs.100,000 with a like surety, subject to satisfaction of the CJM and compliance with imposed conditions. The court held that the alleged offence attracts a maximum sentence of five years and that statutory safeguards under BNSS required issuance of notice under Section 35(3) or, if dispensed with, a written satisfaction recording reasons as mandatorily required by Section 35(1)(b)(ii); the impugned arrest authorization failed to state such reasons. The court applied Apex Court arrest guidelines for offences punishable up to seven years and affirmed concurrent High Court jurisdiction to entertain the bail petition.
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