Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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A one-time fund-raising programme through coupon sales and a lucky draw was not treated as business activity where the surplus was applied to the trust's charitable objects; applying the dominant object test, the HC held that no specified violation under section 12AB(4) arose and registration could not be refused on that basis. The Court also accepted that disqualifications under section 13 are to be examined in assessment proceedings, not at the registration stage, so section 13 could not be invoked to deny registration under section 12AB. Finding no substantial question of law, the appeal was dismissed.
A one-time fund-raising programme through coupon sales and a lucky draw was not treated as business activity where the surplus was applied to the trust's charitable objects; applying the dominant object test, the HC held that no specified violation under section 12AB(4) arose and registration could not be refused on that basis. The Court also accepted that disqualifications under section 13 are to be examined in assessment proceedings, not at the registration stage, so section 13 could not be invoked to deny registration under section 12AB. Finding no substantial question of law, the appeal was dismissed.
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