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...
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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