Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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Prima facie material in the FIR and case diary showed involvement in offences under the Prevention of Corruption Act, and the Court held that custodial interrogation was necessary to confront the applicant with incriminating evidence. The allegations were treated as part of a serious economic offence involving a deep-rooted conspiracy and public funds, which weighed against discretionary anticipatory bail. The plea of parity failed because the earlier coordinate Bench order arose in a different factual setting, and parity with co-accused who had obtained regular bail after substantial custody was not comparable to an anticipatory bail claim. Anticipatory bail was therefore rejected.
Prima facie material in the FIR and case diary showed involvement in offences under the Prevention of Corruption Act, and the Court held that custodial interrogation was necessary to confront the applicant with incriminating evidence. The allegations were treated as part of a serious economic offence involving a deep-rooted conspiracy and public funds, which weighed against discretionary anticipatory bail. The plea of parity failed because the earlier coordinate Bench order arose in a different factual setting, and parity with co-accused who had obtained regular bail after substantial custody was not comparable to an anticipatory bail claim. Anticipatory bail was therefore rejected.
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