Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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...
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.
Note: It is a system-generated summary and is for quick reference only.