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...
Sections 69 and 132 of the CGST Act are addressed in relation to regular bail for allegations of fraudulent invoices, wrongful input tax credit, falsified records and shell entities. Arrest requires recorded reasons to believe tax evasion or the specified conditions under section 132. The absence of those reasons in the arrest authorisation and memo, together with omission of the applicable tax-evasion threshold relevant to conviction, is treated as indicating suspicion rather than concrete material. These deficiencies support release on regular bail, subject to furnishing a bond and sureties.
Sections 69 and 132 of the CGST Act are addressed in relation to regular bail for allegations of fraudulent invoices, wrongful input tax credit, falsified records and shell entities. Arrest requires recorded reasons to believe tax evasion or the specified conditions under section 132. The absence of those reasons in the arrest authorisation and memo, together with omission of the applicable tax-evasion threshold relevant to conviction, is treated as indicating suspicion rather than concrete material. These deficiencies support release on regular bail, subject to furnishing a bond and sureties.
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