Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Page of 4782
Press 'Enter' after typing page number.
261 to 280 of 95633 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Pre-trial detention is not punitive and must serve to secure the accused's attendance at trial. In a GST prosecution alleging wrongful availment and passing on of input tax credit through non-existent firms, the High Court noted that investigation was complete, the complaint was filed, and the evidence was documentary. With no criminal antecedents, exceptional circumstances, or material indicating flight risk, evidence tampering, witness intimidation or obstruction of justice, continued custody was unwarranted. The limited maximum punishment, Magistrate-triable nature of the offence and unlikely early completion of trial further supported release. Bail was granted subject to conditions protecting the trial and prosecution evidence.
Pre-trial detention is not punitive and must serve to secure the accused's attendance at trial. In a GST prosecution alleging wrongful availment and passing on of input tax credit through non-existent firms, the High Court noted that investigation was complete, the complaint was filed, and the evidence was documentary. With no criminal antecedents, exceptional circumstances, or material indicating flight risk, evidence tampering, witness intimidation or obstruction of justice, continued custody was unwarranted. The limited maximum punishment, Magistrate-triable nature of the offence and unlikely early completion of trial further supported release. Bail was granted subject to conditions protecting the trial and prosecution evidence.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
