Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
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Offences punishable under Penal Code OR UPGST Act - mensrea - Section 135 of the U.P.Act provide that in any prosecution for an offence, which requires a cuplable mental state on the part of the accused, the court shall presume the existence of such mental state - the standard of proof would have to be higher to prove commission of an offence punishable under the Penal Code than the U.P. Act - quashing of FIR rejected
Offences punishable under Penal Code OR UPGST Act - mensrea - Section 135 of the U.P.Act provide that in any prosecution for an offence, which requires a cuplable mental state on the part of the accused, the court shall presume the existence of such mental state - the standard of proof would have to be higher to prove commission of an offence punishable under the Penal Code than the U.P. Act - quashing of FIR rejected
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