Capital Gain Deductibility: proportionate IPO and PMS expenses held allowable against capital gains where netting and nexus to transfer are establishe...
Admissibility of Documentary Evidence: appellate authority may admit self explanatory documents on first production and uphold deletion of unexplained...
Regular bail was granted in a GST fraud prosecution after the HC found, on a prima facie assessment of the FIR allegations and without examining the evidence in detail, that the applicant was a fit case for exercise of bail discretion. The Court accepted the role-based and nature-of-allegation submission and ordered release on bail subject to execution of a bond and surety on terms fixed by the trial court.
Regular bail was granted in a GST fraud prosecution after the HC found, on a prima facie assessment of the FIR allegations and without examining the evidence in detail, that the applicant was a fit case for exercise of bail discretion. The Court accepted the role-based and nature-of-allegation submission and ordered release on bail subject to execution of a bond and surety on terms fixed by the trial court.
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