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 petitioner, a GST Inspector, sought anticipatory bail in a bribery case. The complainant alleged a demand for bribe by the petitioner during a telephonic conversation, corroborated by the visitor's register entry showing the complainant's visit to meet the petitioner. Despite the petitioner's attempt to flee through a secret passage, the prima facie evidence points towards his involvement. Considering the circumstances, the court dismissed the anticipatory bail petition, as the petitioner is not entitled to bail at this stage.
The petitioner, a GST Inspector, sought anticipatory bail in a bribery case. The complainant alleged a demand for bribe by the petitioner during a telephonic conversation, corroborated by the visitor's register entry showing the complainant's visit to meet the petitioner. Despite the petitioner's attempt to flee through a secret passage, the prima facie evidence points towards his involvement. Considering the circumstances, the court dismissed the anticipatory bail petition, as the petitioner is not entitled to bail at this stage.
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