Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
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...
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...
SC held that under Order 18 Rule 17 CPC and Section 165 of Evidence Act, the power to recall a witness is exclusively within the court's discretion. The court may exercise its inherent jurisdiction under Section 151 CPC to permit a party to recall a witness if circumstances warrant, but such recall is not an automatic right. Cross-examination of a recalled witness requires explicit court permission. The court's primary objective is to discover or obtain proper proof of relevant facts. The Special Leave Petitions were consequently dismissed, affirming the court's broad discretionary power in witness examination.
SC held that under Order 18 Rule 17 CPC and Section 165 of Evidence Act, the power to recall a witness is exclusively within the court's discretion. The court may exercise its inherent jurisdiction under Section 151 CPC to permit a party to recall a witness if circumstances warrant, but such recall is not an automatic right. Cross-examination of a recalled witness requires explicit court permission. The court's primary objective is to discover or obtain proper proof of relevant facts. The Special Leave Petitions were consequently dismissed, affirming the court's broad discretionary power in witness examination.
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