Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Regular bail was granted to an active partner accused of availing GST input tax credit through firms whose registrations had been cancelled from inception for non-existence or non-operation. Investigation had concluded and a complaint had been filed. Given the maximum prescribed punishment and the absence of reasonable grounds for continued custody, further detention was considered unwarranted. Bail was made subject to stipulated conditions, without affecting the Department's ability to take other measures available in law or the merits to be determined at trial.
Regular bail was granted to an active partner accused of availing GST input tax credit through firms whose registrations had been cancelled from inception for non-existence or non-operation. Investigation had concluded and a complaint had been filed. Given the maximum prescribed punishment and the absence of reasonable grounds for continued custody, further detention was considered unwarranted. Bail was made subject to stipulated conditions, without affecting the Department's ability to take other measures available in law or the merits to be determined at trial.
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