Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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Petition for discharge u/s 245(2) Cr.P.C. dismissed in offences u/s 135(1)(a) and 135(1)(b) of Customs Act, 1962 relating to improperly imported gold bars. At charge framing stage, court to prima facie consider sufficient grounds for proceeding against accused, not appreciate evidence for conviction. While considering discharge, court not to deeply evaluate probative value but form presumptive opinion on factual ingredients constituting alleged offence without roving inquiry or weighing evidence as in trial. Gold seized from pillion rider's possession, petitioner's involvement matter for trial. Sanction order challenged on ground of not considering evidence nature, role and mens rea, but petitioner neither specified facts not considered nor showed apparent error. No evidence produced to enable Magistrate find charge groundless. Dismissal of discharge petition cannot be faulted, revision devoid of merits, liable to be dismissed.
Petition for discharge u/s 245(2) Cr.P.C. dismissed in offences u/s 135(1)(a) and 135(1)(b) of Customs Act, 1962 relating to improperly imported gold bars. At charge framing stage, court to prima facie consider sufficient grounds for proceeding against accused, not appreciate evidence for conviction. While considering discharge, court not to deeply evaluate probative value but form presumptive opinion on factual ingredients constituting alleged offence without roving inquiry or weighing evidence as in trial. Gold seized from pillion rider's possession, petitioner's involvement matter for trial. Sanction order challenged on ground of not considering evidence nature, role and mens rea, but petitioner neither specified facts not considered nor showed apparent error. No evidence produced to enable Magistrate find charge groundless. Dismissal of discharge petition cannot be faulted, revision devoid of merits, liable to be dismissed.
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