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...
Regular bail was granted in a GST prosecution concerning alleged wrongful availment of input tax credit through bogus invoices under Sections 132(1)(c) and (f), because the allegations were substantially supported by documentary material. The Court noted that relevant documents had been seized, statements had been recorded, and the investigation was largely complete, while the applicant had remained in custody since 16/01/2026. As no further custodial interrogation appeared necessary, bail was allowed on personal bond and surety, and the order was directed to continue until disposal of the case.
Regular bail was granted in a GST prosecution concerning alleged wrongful availment of input tax credit through bogus invoices under Sections 132(1)(c) and (f), because the allegations were substantially supported by documentary material. The Court noted that relevant documents had been seized, statements had been recorded, and the investigation was largely complete, while the applicant had remained in custody since 16/01/2026. As no further custodial interrogation appeared necessary, bail was allowed on personal bond and surety, and the order was directed to continue until disposal of the case.
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