Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
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Despite the seriousness of the allegations, regular bail was granted because the petitioner had remained in custody for more than five years and nine months while the trial progressed slowly and substantial prosecution evidence still remained. The Court applied the principle that an accused cannot be kept in custody indefinitely before guilt is proved, and held that prolonged incarceration, together with incomplete examination of witnesses, justified release on bail. Bail was made subject to furnishing bonds and compliance with conditions against influencing witnesses or tampering with evidence, with liberty to seek cancellation if misused.
Despite the seriousness of the allegations, regular bail was granted because the petitioner had remained in custody for more than five years and nine months while the trial progressed slowly and substantial prosecution evidence still remained. The Court applied the principle that an accused cannot be kept in custody indefinitely before guilt is proved, and held that prolonged incarceration, together with incomplete examination of witnesses, justified release on bail. Bail was made subject to furnishing bonds and compliance with conditions against influencing witnesses or tampering with evidence, with liberty to seek cancellation if misused.
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