Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Seeking grant of Regular Bail - Evasion of tax - false and fabricated documents - The court considered the severity of the accusations, the nature of the evidence, the applicant's past antecedents in similar offenses, and the possibility of tampering with evidence and influencing witnesses. The court held that despite the applicant's arguments based on the Central Goods and Services Tax Act, 2017, the FIR was registered for offenses under the IPC and not under the GST Act. - Bail application rejected - HC
Seeking grant of Regular Bail - Evasion of tax - false and fabricated documents - The court considered the severity of the accusations, the nature of the evidence, the applicant's past antecedents in similar offenses, and the possibility of tampering with evidence and influencing witnesses. The court held that despite the applicant's arguments based on the Central Goods and Services Tax Act, 2017, the FIR was registered for offenses under the IPC and not under the GST Act. - Bail application rejected - HC
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