Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
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Bail application rejected under IPC and UAPA lacks reasonable grounds for believing accusations against appellant prima facie true. No specific material shows appellant advocated, abetted, or incited unlawful activities defined under UAPA. Mere letting out premises insufficient to conclude facilitation of terrorist acts. No allegation of organizing training camps. Impossible to record prima facie finding of reasonable grounds for UAPA offences against appellant. No antecedents brought on record. Appellant directed to be released on bail by Special Court within 7 days. Appeal allowed.
Bail application rejected under IPC and UAPA lacks reasonable grounds for believing accusations against appellant prima facie true. No specific material shows appellant advocated, abetted, or incited unlawful activities defined under UAPA. Mere letting out premises insufficient to conclude facilitation of terrorist acts. No allegation of organizing training camps. Impossible to record prima facie finding of reasonable grounds for UAPA offences against appellant. No antecedents brought on record. Appellant directed to be released on bail by Special Court within 7 days. Appeal allowed.
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