Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
Where customs authorities had reason to believe that contraband was secreted inside the body, Section 103 of the Customs Act required prompt production before the nearest Magistrate unless there was a clear admission or voluntary submission within the statutory exception. On the facts, no such valid admission was shown, and the applicant remained in unauthorised custody from interception until formal arrest; this illegality weighed in favour of bail despite the NDPS Act's restrictive bail regime. The Court also held that prolonged incarceration, minimal trial progress, and no realistic prospect of early completion attracted Article 21 protections and independently justified release on conditions.
Where customs authorities had reason to believe that contraband was secreted inside the body, Section 103 of the Customs Act required prompt production before the nearest Magistrate unless there was a clear admission or voluntary submission within the statutory exception. On the facts, no such valid admission was shown, and the applicant remained in unauthorised custody from interception until formal arrest; this illegality weighed in favour of bail despite the NDPS Act's restrictive bail regime. The Court also held that prolonged incarceration, minimal trial progress, and no realistic prospect of early completion attracted Article 21 protections and independently justified release on conditions.
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