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    <title>2023 (7) TMI 575 - GAUHATI HIGH COURT</title>
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    <description>Anticipatory bail was granted in a tax-evasion prosecution involving alleged fake invoices because the investigation was substantially documentary, the accused had cooperated with the Investigating Officer, and no immediate necessity for custodial interrogation was shown. The Court treated repeated appearance before the Investigating Officer and production of documents under Section 91 CrPC as supporting pre-arrest protection, subject to conditions requiring periodic availability for interrogation and restraint from influencing witnesses.</description>
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