Dependent Agent PE unresolved for lack of factual inquiry; arm's-length distribution accepted; royalty claim rejected; 15% refund interest (Section 24...
Exemption under s.10(23C)(iiiad) upheld; appeal allowed, interest and dividends excluded from annual receipts, disallowance deleted, capital gains exe...
HC granted the applicant pre-arrest bail in Itanagar P.S. Case No. 182/2024 for offences punishable under Ss. 120B, 420, 467, 468, 471, 473 and 474 IPC, holding that the investigation prima facie indicates fraudulent procurement of a GST ID and fabrication of documents. The court found the applicant had cooperated, appeared before the IO, and had his statement recorded which accorded with bank records and communications; custodial interrogation was deemed unnecessary. The interim bail dated 17.09.2025 was made absolute on the same terms. The anticipatory bail application is disposed of.
HC granted the applicant pre-arrest bail in Itanagar P.S. Case No. 182/2024 for offences punishable under Ss. 120B, 420, 467, 468, 471, 473 and 474 IPC, holding that the investigation prima facie indicates fraudulent procurement of a GST ID and fabrication of documents. The court found the applicant had cooperated, appeared before the IO, and had his statement recorded which accorded with bank records and communications; custodial interrogation was deemed unnecessary. The interim bail dated 17.09.2025 was made absolute on the same terms. The anticipatory bail application is disposed of.
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