Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
In a PMLA bail application, the dominant issue was whether the statutory "twin conditions" under s.45 could be treated as satisfied despite earlier rejection on merits, due to prolonged incarceration and no likelihood of early commencement or conclusion of trial in the ECIR or the predicate offence. Relying on SC precedent harmonizing constitutional guarantees with statutory restrictions, the court held that long custody and undue trial delay justified treating the applicant as meeting s.45 at this stage, and that the non-reoffending limb could be secured through stringent bail conditions; it also avoided any merits assessment to prevent prejudice. Bail was granted subject to conditions - HC
In a PMLA bail application, the dominant issue was whether the statutory "twin conditions" under s.45 could be treated as satisfied despite earlier rejection on merits, due to prolonged incarceration and no likelihood of early commencement or conclusion of trial in the ECIR or the predicate offence. Relying on SC precedent harmonizing constitutional guarantees with statutory restrictions, the court held that long custody and undue trial delay justified treating the applicant as meeting s.45 at this stage, and that the non-reoffending limb could be secured through stringent bail conditions; it also avoided any merits assessment to prevent prejudice. Bail was granted subject to conditions - HC
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