Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Allegation of corruption against the revenue officer - Requirement of sanction u/s 197 from the Central Government before prosecuting the applicants for the offence punishable under Section 504 of the Indian Penal Code - Abetting the manufacturer in evasion of duty of excise - In view of the bar of Section 197 of the Cr.P.C, the trial Court could not have issued the process against the applicants without prior sanction of the authority and/or Union Government. Accordingly, the proceedings of the Criminal Case for the offence punishable under Section 504 of the Indian Penal Code is hereby quashed. - HC
Allegation of corruption against the revenue officer - Requirement of sanction u/s 197 from the Central Government before prosecuting the applicants for the offence punishable under Section 504 of the Indian Penal Code - Abetting the manufacturer in evasion of duty of excise - In view of the bar of Section 197 of the Cr.P.C, the trial Court could not have issued the process against the applicants without prior sanction of the authority and/or Union Government. Accordingly, the proceedings of the Criminal Case for the offence punishable under Section 504 of the Indian Penal Code is hereby quashed. - HC
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