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...
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Police Custody Petition - creating false GST accounts and claiming irregular Input Tax Credit - conspiracy with the companies with a common intention of misappropriating funds - Despite the prosecution's arguments emphasizing the severity of the offense and the accused's alleged involvement, the magistrate rejected the petition, citing insufficient grounds. The High Court, upon review, upheld the magistrate's decision, noting the absence of strong justification for custodial interrogation. Additionally, the court considered the findings of the DGGI investigation and a committee report, which cast doubt on the need for further police custody. Consequently, the High Court dismissed the criminal revision case.
Police Custody Petition - creating false GST accounts and claiming irregular Input Tax Credit - conspiracy with the companies with a common intention of misappropriating funds - Despite the prosecution's arguments emphasizing the severity of the offense and the accused's alleged involvement, the magistrate rejected the petition, citing insufficient grounds. The High Court, upon review, upheld the magistrate's decision, noting the absence of strong justification for custodial interrogation. Additionally, the court considered the findings of the DGGI investigation and a committee report, which cast doubt on the need for further police custody. Consequently, the High Court dismissed the criminal revision case.
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