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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...
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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...
HC allows bail for accused involved in fake invoice tax fraud, finding procedural irregularities in arrest. The court determined that mandatory provisions under Cr.P.C. and BNSS were not followed, specifically Sections 41/41A and 47/48, which violated constitutional protections under Articles 21 and 22(1). Considering substantial investigation progress and collected documents, further custodial interrogation was deemed unnecessary. Bail granted upon furnishing a bond of Rs. 50,000 with an equivalent surety, subject to CJM's satisfaction, effectively releasing the accused from custody due to technical non-compliance in arrest procedures.
HC allows bail for accused involved in fake invoice tax fraud, finding procedural irregularities in arrest. The court determined that mandatory provisions under Cr.P.C. and BNSS were not followed, specifically Sections 41/41A and 47/48, which violated constitutional protections under Articles 21 and 22(1). Considering substantial investigation progress and collected documents, further custodial interrogation was deemed unnecessary. Bail granted upon furnishing a bond of Rs. 50,000 with an equivalent surety, subject to CJM's satisfaction, effectively releasing the accused from custody due to technical non-compliance in arrest procedures.
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