Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Grant of regular bail in economic-offence proceedings where alleged offences carry maximum imprisonment up to five years: court reasons that documentary and electronic evidence, to be led through official witnesses, do not necessitate custodial detention or risk of tampering, particularly when no custodial interrogation is sought; balancing need for detention against liberty, bail is granted subject to conditions requiring personal bonds and two sureties each. Observations limited to bail determination and not to merits.
Grant of regular bail in economic-offence proceedings where alleged offences carry maximum imprisonment up to five years: court reasons that documentary and electronic evidence, to be led through official witnesses, do not necessitate custodial detention or risk of tampering, particularly when no custodial interrogation is sought; balancing need for detention against liberty, bail is granted subject to conditions requiring personal bonds and two sureties each. Observations limited to bail determination and not to merits.
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