Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
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Regular bail was refused in allegations of operating an unregistered filtered tobacco manufacturing unit and evading central excise duty. Ownership of the unit and the occurrence of duty evasion were treated as matters to be proved at trial. Given the gravity of the allegations, the pending investigation and charge-sheet, and the risk that release could enable influence over evidence, bail was considered inappropriate at that stage. No opinion was expressed on the merits, and expeditious prosecution and trial were requested.
Regular bail was refused in allegations of operating an unregistered filtered tobacco manufacturing unit and evading central excise duty. Ownership of the unit and the occurrence of duty evasion were treated as matters to be proved at trial. Given the gravity of the allegations, the pending investigation and charge-sheet, and the risk that release could enable influence over evidence, bail was considered inappropriate at that stage. No opinion was expressed on the merits, and expeditious prosecution and trial were requested.
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