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...
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The HC refused bail to the petitioner, upholding the validity of the arrest under the PMLA. The court found the arresting officer had recorded grounds of arrest and reasons to believe based on material collected, and judicial review could not probe sufficiency of that subjective satisfaction. Although compliance with s.19(2) was delayed, immediate delivery of the grounds to the petitioner enabled the court to verify that material pre-existed the arrest, distinguishing this case from precedents invalidating detention for delayed transmission. Given ongoing complex economic investigations, the evidentiary burden under s.24 and the petitioner's alleged suppression of facts, propensity to influence witnesses and risk of tampering, the twin conditions in s.45 were not satisfied and bail was denied.
The HC refused bail to the petitioner, upholding the validity of the arrest under the PMLA. The court found the arresting officer had recorded grounds of arrest and reasons to believe based on material collected, and judicial review could not probe sufficiency of that subjective satisfaction. Although compliance with s.19(2) was delayed, immediate delivery of the grounds to the petitioner enabled the court to verify that material pre-existed the arrest, distinguishing this case from precedents invalidating detention for delayed transmission. Given ongoing complex economic investigations, the evidentiary burden under s.24 and the petitioner's alleged suppression of facts, propensity to influence witnesses and risk of tampering, the twin conditions in s.45 were not satisfied and bail was denied.
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