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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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The HC dismissed a petition challenging detention of goods and vehicle due to an expired E-way bill. The Court found that natural justice principles were satisfied as a show-cause notice was issued and hearing opportunity provided to petitioners after the detention order. Authorities had valid jurisdiction as the vehicle was intercepted at Dharsiva heading toward Bilaspur-the opposite direction from the route specified in the original E-way bill-with a subsequent E-way bill generated for Madhya Pradesh. The Court distinguished this case from precedents where traffic blockages or technical portal issues justified E-way bill violations, finding no grounds to interfere with the detention order.
The HC dismissed a petition challenging detention of goods and vehicle due to an expired E-way bill. The Court found that natural justice principles were satisfied as a show-cause notice was issued and hearing opportunity provided to petitioners after the detention order. Authorities had valid jurisdiction as the vehicle was intercepted at Dharsiva heading toward Bilaspur-the opposite direction from the route specified in the original E-way bill-with a subsequent E-way bill generated for Madhya Pradesh. The Court distinguished this case from precedents where traffic blockages or technical portal issues justified E-way bill violations, finding no grounds to interfere with the detention order.
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