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...
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Grant of regular bail - availing fraudulent Input Tax Credit without actual receipts of goods - The court rejected the bail application filed u/s 439 of the CrPC by the applicant, who was arrested in connection with a GST fraud involving the issuance of fake invoices and unauthorized Input Tax Credit. The decision was based on the seriousness of the offence, the ongoing investigation, the risk of evidence tampering, and the potential influence on witnesses. - Guidelines framed by the Supreme Court followed. - HC
Grant of regular bail - availing fraudulent Input Tax Credit without actual receipts of goods - The court rejected the bail application filed u/s 439 of the CrPC by the applicant, who was arrested in connection with a GST fraud involving the issuance of fake invoices and unauthorized Input Tax Credit. The decision was based on the seriousness of the offence, the ongoing investigation, the risk of evidence tampering, and the potential influence on witnesses. - Guidelines framed by the Supreme Court followed. - HC
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