Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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In a GST prosecution for alleged wrongful availment of input tax credit, the HC held that pre-trial detention is not punitive and that bail turns on securing the accused's presence, not on custody for its own sake. The prosecution case rested largely on documentary and electronic material; investigation was complete; the complaint had been filed; the offence was triable by a Magistrate with a maximum sentence of five years; and no material showed any real risk of tampering, intimidation, absconding or obstruction of trial. Relying on the presumption of innocence and the principle that bail is the rule, the applicant was enlarged on bail subject to conditions.
In a GST prosecution for alleged wrongful availment of input tax credit, the HC held that pre-trial detention is not punitive and that bail turns on securing the accused's presence, not on custody for its own sake. The prosecution case rested largely on documentary and electronic material; investigation was complete; the complaint had been filed; the offence was triable by a Magistrate with a maximum sentence of five years; and no material showed any real risk of tampering, intimidation, absconding or obstruction of trial. Relying on the presumption of innocence and the principle that bail is the rule, the applicant was enlarged on bail subject to conditions.
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