Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
HC granted regular bail to petitioner accused of demanding bribes for GST registration. Despite prima facie evidence linking petitioner to the alleged crime under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023, the court determined that extended pre-trial detention was unwarranted. Key factors in the decision included: pre-trial custody duration of 1 month 25 days, principle that pre-trial detention should not mirror post-conviction sentencing, nature of allegations, and case-specific circumstances. The court emphasized this ruling was based on case-specific facts without commenting on substantive merits. Bail order effective upon upload to court's official webpage.
HC granted regular bail to petitioner accused of demanding bribes for GST registration. Despite prima facie evidence linking petitioner to the alleged crime under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023, the court determined that extended pre-trial detention was unwarranted. Key factors in the decision included: pre-trial custody duration of 1 month 25 days, principle that pre-trial detention should not mirror post-conviction sentencing, nature of allegations, and case-specific circumstances. The court emphasized this ruling was based on case-specific facts without commenting on substantive merits. Bail order effective upon upload to court's official webpage.
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