Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
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At the stage of charge, the test is grave suspicion, not proof of conviction; applying that standard, the court found belated embellishments, material improvements, and weak medical corroboration insufficient to sustain prosecution against the officers, so discharge was upheld. It also held that CCTV footage was inadmissible without a Section 65B certificate, and the copied recording could not be relied on because its integrity was not properly proved. Once excluded, the electronic material did not support the allegation of illegal apprehension, and the limited scope of revision justified no interference with the Sessions Court's order.
At the stage of charge, the test is grave suspicion, not proof of conviction; applying that standard, the court found belated embellishments, material improvements, and weak medical corroboration insufficient to sustain prosecution against the officers, so discharge was upheld. It also held that CCTV footage was inadmissible without a Section 65B certificate, and the copied recording could not be relied on because its integrity was not properly proved. Once excluded, the electronic material did not support the allegation of illegal apprehension, and the limited scope of revision justified no interference with the Sessions Court's order.
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