Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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HC denied pre-arrest bail in tax fraud case involving fraudulent ITC claims. Evidence prima facie indicated petitioner's proprietorship of enterprise generating fake GST invoices without actual goods/services supply. Despite prior interim protection and multiple notices, petitioner remained evasive and untraceable. Court determined petitioner was deliberately circumventing legal proceedings and misusing interim bail concessions. Consequently, the bail petition was summarily dismissed, rendering petitioner vulnerable to potential arrest and prosecution for systematic tax evasion through fabricated documentation.
HC denied pre-arrest bail in tax fraud case involving fraudulent ITC claims. Evidence prima facie indicated petitioner's proprietorship of enterprise generating fake GST invoices without actual goods/services supply. Despite prior interim protection and multiple notices, petitioner remained evasive and untraceable. Court determined petitioner was deliberately circumventing legal proceedings and misusing interim bail concessions. Consequently, the bail petition was summarily dismissed, rendering petitioner vulnerable to potential arrest and prosecution for systematic tax evasion through fabricated documentation.
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