Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Section 44(1)(c) of the PMLA permits committal of a scheduled-offence case to the Special Court only after both the scheduled offence and the money-laundering complaint have been taken cognizance of by different courts. A pre-cognizance appearance notice under the BNSS does not satisfy that requirement, and absence of the required prosecution sanction further makes a committal request premature. Committal remains discretionary and must serve the interests of justice, including avoiding inconsistent findings without delaying a substantially concluded scheduled-offence trial. Where evidence and final arguments have substantially progressed, transfer to a Special Court dealing with a complaint still at the pre-cognizance stage may prejudice the accused and undermine speedy trial.
Section 44(1)(c) of the PMLA permits committal of a scheduled-offence case to the Special Court only after both the scheduled offence and the money-laundering complaint have been taken cognizance of by different courts. A pre-cognizance appearance notice under the BNSS does not satisfy that requirement, and absence of the required prosecution sanction further makes a committal request premature. Committal remains discretionary and must serve the interests of justice, including avoiding inconsistent findings without delaying a substantially concluded scheduled-offence trial. Where evidence and final arguments have substantially progressed, transfer to a Special Court dealing with a complaint still at the pre-cognizance stage may prejudice the accused and undermine speedy trial.
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