Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Grant of Anticipatory Bail - respondent had issued notice/summons u/s 70 of CGST - the petitioner has reasons to believe that he may be arrested on accusation for having committed non-bailable offence u/s 132(5) of the CGST Act. Therefore, the petition u/s 438 of the Cr.P.C. is maintainable for the offences committed under the CGST Act and there is no statutory bar for invoking or exercising power u/s 438 of the Cr.P.C. for the offence committed under the provisions of the CGST Act.
Grant of Anticipatory Bail - respondent had issued notice/summons u/s 70 of CGST - the petitioner has reasons to believe that he may be arrested on accusation for having committed non-bailable offence u/s 132(5) of the CGST Act. Therefore, the petition u/s 438 of the Cr.P.C. is maintainable for the offences committed under the CGST Act and there is no statutory bar for invoking or exercising power u/s 438 of the Cr.P.C. for the offence committed under the provisions of the CGST Act.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
