Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
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...
HC granted regular bail in a narcotic smuggling case, finding procedural violations under NDPS Act. The court determined that the applicant was held in illegal custody from 21.05.2023 to 25.05.2023, violating constitutional rights under Articles 21 and 22. Despite Section 37 NDPS Act restrictions, bail was granted due to significant procedural non-compliance, including delayed reporting, non-production within 24 hours, and absence of prior information documentation. The applicant was directed to furnish a personal bond of Rs. 25,000 with a matching surety, subject to trial court conditions. Bail application was allowed, recognizing fundamental rights and procedural irregularities in the detention process.
HC granted regular bail in a narcotic smuggling case, finding procedural violations under NDPS Act. The court determined that the applicant was held in illegal custody from 21.05.2023 to 25.05.2023, violating constitutional rights under Articles 21 and 22. Despite Section 37 NDPS Act restrictions, bail was granted due to significant procedural non-compliance, including delayed reporting, non-production within 24 hours, and absence of prior information documentation. The applicant was directed to furnish a personal bond of Rs. 25,000 with a matching surety, subject to trial court conditions. Bail application was allowed, recognizing fundamental rights and procedural irregularities in the detention process.
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