Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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...
The High Court held that the proviso to section 45 of the PMLA can protect a woman accused from the twin bail conditions, subject to judicial discretion and recorded reasons where denied. It further read section 479 of the BNSS harmoniously with the law on prolonged pre-trial custody, holding that crossing the statutory custody threshold, even in the presence of multiple pending cases, does not automatically defeat bail. Parity with co-accused already enlarged on bail also supported release. Bail was granted in the PMLA case on these combined grounds, subject to the Special Court's conditions.
The High Court held that the proviso to section 45 of the PMLA can protect a woman accused from the twin bail conditions, subject to judicial discretion and recorded reasons where denied. It further read section 479 of the BNSS harmoniously with the law on prolonged pre-trial custody, holding that crossing the statutory custody threshold, even in the presence of multiple pending cases, does not automatically defeat bail. Parity with co-accused already enlarged on bail also supported release. Bail was granted in the PMLA case on these combined grounds, subject to the Special Court's conditions.
Note: It is a system-generated summary and is for quick reference only.