Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors...
Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and veri...
Page of 4814
Press 'Enter' after typing page number.
181 to 200 of 96262 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
In a GST fake-input-tax-credit prosecution under Section 132(1)(b) and 132(1)(c) of the CGST Act, the HC granted regular bail after noting that investigation was complete, the complaint had been filed, charges had been framed, and the rival allegations were matters for trial. The Court also considered the petitioner's custody of about six months and the likelihood of a prolonged trial. On that basis, it found a case for bail while leaving the merits of the accusations to be decided at trial, subject to furnishing bail and surety bonds to the satisfaction of the trial court or Duty Magistrate.
In a GST fake-input-tax-credit prosecution under Section 132(1)(b) and 132(1)(c) of the CGST Act, the HC granted regular bail after noting that investigation was complete, the complaint had been filed, charges had been framed, and the rival allegations were matters for trial. The Court also considered the petitioner's custody of about six months and the likelihood of a prolonged trial. On that basis, it found a case for bail while leaving the merits of the accusations to be decided at trial, subject to furnishing bail and surety bonds to the satisfaction of the trial court or Duty Magistrate.
Note: It is a system-generated summary and is for quick reference only.