Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
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Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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HC grants bail to accused in fraudulent ITC case after considering investigation completion, potential five-year maximum sentence, and pending trial. The court recognized the applicant's ongoing incarceration and noted that the specific role in creating fake firms remains an evidentiary matter. Bail was conditionally granted, acknowledging the preliminary nature of allegations and the absence of trial commencement. The decision reflects a balanced approach to pre-trial detention, prioritizing the applicant's liberty while maintaining judicial oversight through prescribed bail conditions.
HC grants bail to accused in fraudulent ITC case after considering investigation completion, potential five-year maximum sentence, and pending trial. The court recognized the applicant's ongoing incarceration and noted that the specific role in creating fake firms remains an evidentiary matter. Bail was conditionally granted, acknowledging the preliminary nature of allegations and the absence of trial commencement. The decision reflects a balanced approach to pre-trial detention, prioritizing the applicant's liberty while maintaining judicial oversight through prescribed bail conditions.
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