Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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...
HC granted bail to the petitioner after finding procedural irregularities in arrest. The court observed non-compliance with Sections 41/41A of Cr.P.C. and Sections 47/48 of BNSS, specifically the failure to communicate grounds of arrest and "reasons to believe" to the accused. Noting substantial investigation progress and unnecessary custodial interrogation, the court held that the arrest violated constitutional safeguards under Articles 21 and 22(1). The absence of Document Identification Number in authorization documents further strengthened the bail application. Bail was granted subject to standard conditions, emphasizing procedural compliance in law enforcement actions.
HC granted bail to the petitioner after finding procedural irregularities in arrest. The court observed non-compliance with Sections 41/41A of Cr.P.C. and Sections 47/48 of BNSS, specifically the failure to communicate grounds of arrest and "reasons to believe" to the accused. Noting substantial investigation progress and unnecessary custodial interrogation, the court held that the arrest violated constitutional safeguards under Articles 21 and 22(1). The absence of Document Identification Number in authorization documents further strengthened the bail application. Bail was granted subject to standard conditions, emphasizing procedural compliance in law enforcement actions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
