Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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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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