Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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No binding conflict existed among the cited Single Bench orders on conversion of non-bailable warrants into bailable warrants, because each was decided on its own facts and none laid down a rule that an accused in an economic or heinous offence has a matter-of-right entitlement to conversion. One case concerned only the validity of non-bailable warrants and refusal of interim stay, another upheld refusal of conversion on its facts, and a third granted conversion through inherent jurisdiction on the overall circumstances. As no ratio emerged to require reference to a Larger Bench, the reference was left unanswered and the learned Single Judge was directed to decide the matter on its merits.
No binding conflict existed among the cited Single Bench orders on conversion of non-bailable warrants into bailable warrants, because each was decided on its own facts and none laid down a rule that an accused in an economic or heinous offence has a matter-of-right entitlement to conversion. One case concerned only the validity of non-bailable warrants and refusal of interim stay, another upheld refusal of conversion on its facts, and a third granted conversion through inherent jurisdiction on the overall circumstances. As no ratio emerged to require reference to a Larger Bench, the reference was left unanswered and the learned Single Judge was directed to decide the matter on its merits.
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