Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
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Constitutional Validity of Sections 2, 9, 12 and 18 of the Constitution (101st Amendment) Act, 2016 violating the basic structure of the Constitution of India - grounds raised are based on the constitution of a Goods and Services Tax Council (GST Council) - In its judgment, the High Court scrutinizes the petitioner's locus standi, emphasizing the necessity of demonstrating aggrievement in PILs. Despite the petitioner's assertion of public interest, the court finds that they lack standing, as they have not suffered any legal injury or prejudice resulting from the impugned provisions. Additionally, the court highlights the petitioner's absence of registration under GST enactments or involvement in commercial activities, further undermining their standing. - Ultimately, the High Court dismisses the writ petition, concluding that there is no basis to entertain it.
Constitutional Validity of Sections 2, 9, 12 and 18 of the Constitution (101st Amendment) Act, 2016 violating the basic structure of the Constitution of India - grounds raised are based on the constitution of a Goods and Services Tax Council (GST Council) - In its judgment, the High Court scrutinizes the petitioner's locus standi, emphasizing the necessity of demonstrating aggrievement in PILs. Despite the petitioner's assertion of public interest, the court finds that they lack standing, as they have not suffered any legal injury or prejudice resulting from the impugned provisions. Additionally, the court highlights the petitioner's absence of registration under GST enactments or involvement in commercial activities, further undermining their standing. - Ultimately, the High Court dismisses the writ petition, concluding that there is no basis to entertain it.
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