Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
The HC granted anticipatory bail to the petitioners, chartered accountants and statutory auditors, holding there is no prima facie evidence of a criminal conspiracy or receipt of undue favours that would justify custodial interrogation; discrepancies, at most, indicate dereliction of professional duty not warranting pre-trial detention. The court observed no disproportionate remuneration or motive linking auditors to loan procurement or siphoning, noted investigatory failures to recover alleged proceeds, and applied parity with co-accused already granted bail. Anticipatory bail is allowed subject to furnishing personal and surety bonds to the satisfaction of the trial court within 15 days and compliance with all bond conditions.
The HC granted anticipatory bail to the petitioners, chartered accountants and statutory auditors, holding there is no prima facie evidence of a criminal conspiracy or receipt of undue favours that would justify custodial interrogation; discrepancies, at most, indicate dereliction of professional duty not warranting pre-trial detention. The court observed no disproportionate remuneration or motive linking auditors to loan procurement or siphoning, noted investigatory failures to recover alleged proceeds, and applied parity with co-accused already granted bail. Anticipatory bail is allowed subject to furnishing personal and surety bonds to the satisfaction of the trial court within 15 days and compliance with all bond conditions.
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