Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
Appellate review of a regular-bail order under the PMLA is confined to whether the grant was illegal, perverse, arbitrary, based on irrelevant material, or made without considering relevant factors; it is distinct from cancellation of bail based on post-bail conduct or supervening circumstances. Bail-stage review cannot involve a detailed adjudication of evidence. The High Court found that the Special Court had considered the alleged proceeds of crime, the trial's non-commencement, and bail conditions, demonstrating application of mind. It dismissed the challenge because the alleged failure to satisfy the statutory twin conditions did not establish grounds to set aside the bail order.
Appellate review of a regular-bail order under the PMLA is confined to whether the grant was illegal, perverse, arbitrary, based on irrelevant material, or made without considering relevant factors; it is distinct from cancellation of bail based on post-bail conduct or supervening circumstances. Bail-stage review cannot involve a detailed adjudication of evidence. The High Court found that the Special Court had considered the alleged proceeds of crime, the trial's non-commencement, and bail conditions, demonstrating application of mind. It dismissed the challenge because the alleged failure to satisfy the statutory twin conditions did not establish grounds to set aside the bail order.
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