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...
The High Court considered a case involving bribery and criminal liability, where an individual sought provisional release for monetary gain. The court held that the accused, a public servant, abused his position to obtain pecuniary gain for releasing a consignment, causing wrongful loss to the government. The court rejected the argument that finality of provisional release under the Customs Act absolves criminal liability. Witness statements and documents supported the conspiracy allegations. The court found sufficient prima facie evidence to proceed against the accused, leading to rejection of petitions and revision application.
The High Court considered a case involving bribery and criminal liability, where an individual sought provisional release for monetary gain. The court held that the accused, a public servant, abused his position to obtain pecuniary gain for releasing a consignment, causing wrongful loss to the government. The court rejected the argument that finality of provisional release under the Customs Act absolves criminal liability. Witness statements and documents supported the conspiracy allegations. The court found sufficient prima facie evidence to proceed against the accused, leading to rejection of petitions and revision application.
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