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...
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Arrest for cognizable and non-bailable GST offences requires credible material, recorded reasons to believe, and consideration of necessity rather than mechanical exercise of power. In alleged online gaming tax evasion involving dummy entities, suppression of taxable value and fund layering, the recorded grounds identified the petitioner's alleged role, risk of evidence tampering, and need for custodial investigation. The notes state that arrest may be justified, including for offences punishable up to five years' imprisonment, to support investigation and prevent further offence, disappearance or tampering of evidence, or witness influence. The High Court found the arrest compliant with the applicable departmental circular, dismissed the habeas corpus petition, and declined release.
Arrest for cognizable and non-bailable GST offences requires credible material, recorded reasons to believe, and consideration of necessity rather than mechanical exercise of power. In alleged online gaming tax evasion involving dummy entities, suppression of taxable value and fund layering, the recorded grounds identified the petitioner's alleged role, risk of evidence tampering, and need for custodial investigation. The notes state that arrest may be justified, including for offences punishable up to five years' imprisonment, to support investigation and prevent further offence, disappearance or tampering of evidence, or witness influence. The High Court found the arrest compliant with the applicable departmental circular, dismissed the habeas corpus petition, and declined release.
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