Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Revenue or capital receipt - sales tax subsidy/incentive under the Package Scheme of Incentives Scheme, 1993 - The High Court held that the sales tax subsidy/incentive received under the 1993 Scheme should be treated as a capital receipt. The principle evolved in this judgment emphasizes the importance of the "purpose test" in determining the nature of subsidies or incentives received by an assessee, focusing on the purpose and object of the scheme under which the subsidy is granted.
Revenue or capital receipt - sales tax subsidy/incentive under the Package Scheme of Incentives Scheme, 1993 - The High Court held that the sales tax subsidy/incentive received under the 1993 Scheme should be treated as a capital receipt. The principle evolved in this judgment emphasizes the importance of the "purpose test" in determining the nature of subsidies or incentives received by an assessee, focusing on the purpose and object of the scheme under which the subsidy is granted.
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