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...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Filing of a charge-sheet, pendency of sanction against another accused, a long witness list, or anticipated trial delay do not by themselves justify bail in a corruption conspiracy case. The Court found a prima facie chain of circumstantial evidence linking the applicant to demand and facilitation of illegal gratification, including intercepted communications, presence at the transfer meeting, recovery of firm records near his residence, and the prosecution case that the recovered amount was the share of all accused. It rejected the plea that liability lay only with the co-accused who physically carried the money, holding that prima facie conspiracy and facilitation can sustain prosecution even without direct receipt of the bribe. Bail was refused.
Filing of a charge-sheet, pendency of sanction against another accused, a long witness list, or anticipated trial delay do not by themselves justify bail in a corruption conspiracy case. The Court found a prima facie chain of circumstantial evidence linking the applicant to demand and facilitation of illegal gratification, including intercepted communications, presence at the transfer meeting, recovery of firm records near his residence, and the prosecution case that the recovered amount was the share of all accused. It rejected the plea that liability lay only with the co-accused who physically carried the money, holding that prima facie conspiracy and facilitation can sustain prosecution even without direct receipt of the bribe. Bail was refused.
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