International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Regular bail was granted in a GST prosecution because continued custody was found inconsistent with Article 21 in the circumstances of the case. The High Court noted that the offence was triable by a Magistrate, carried a maximum sentence of five years, cognizance had already been taken, the prosecution rested mainly on documentary evidence, no other case was attributed to the accused, and ten witnesses remained, indicating that trial would take time. On that basis, further incarceration was held to offend the right to a speedy trial. Bail was made subject to conditions to be fixed by the trial court or Duty Magistrate, with liberty to seek cancellation for breach.
Regular bail was granted in a GST prosecution because continued custody was found inconsistent with Article 21 in the circumstances of the case. The High Court noted that the offence was triable by a Magistrate, carried a maximum sentence of five years, cognizance had already been taken, the prosecution rested mainly on documentary evidence, no other case was attributed to the accused, and ten witnesses remained, indicating that trial would take time. On that basis, further incarceration was held to offend the right to a speedy trial. Bail was made subject to conditions to be fixed by the trial court or Duty Magistrate, with liberty to seek cancellation for breach.
Note: It is a system-generated summary and is for quick reference only.