Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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Regular bail in alleged input tax credit fraud involving fake invoices was granted after investigation was completed and the final complaint filed. The prosecution case was based on documentary and electronic material already held by the Department, so further custodial detention was not considered necessary. The period already spent in custody and the likely duration of trial also supported release. Bail was granted subject to the stipulated bond and surety conditions, without any opinion on the merits of the allegations.
Regular bail in alleged input tax credit fraud involving fake invoices was granted after investigation was completed and the final complaint filed. The prosecution case was based on documentary and electronic material already held by the Department, so further custodial detention was not considered necessary. The period already spent in custody and the likely duration of trial also supported release. Bail was granted subject to the stipulated bond and surety conditions, without any opinion on the merits of the allegations.
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