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...
The HC granted anticipatory bail to the applicant accused of extortion and GST evasion, finding the FIR to be motivated by personal vendetta and internal company disputes. The applicant, employed as a receptionist with no direct involvement in the alleged offenses and no recoverable material, was deemed not requiring custodial interrogation. The Court emphasized the applicant's willingness to cooperate and join the investigation as directed. Bail was allowed on the condition that the applicant executes personal or surety bonds and joins the investigation within one week, thereby avoiding unnecessary harassment and ensuring compliance with the investigative process.
The HC granted anticipatory bail to the applicant accused of extortion and GST evasion, finding the FIR to be motivated by personal vendetta and internal company disputes. The applicant, employed as a receptionist with no direct involvement in the alleged offenses and no recoverable material, was deemed not requiring custodial interrogation. The Court emphasized the applicant's willingness to cooperate and join the investigation as directed. Bail was allowed on the condition that the applicant executes personal or surety bonds and joins the investigation within one week, thereby avoiding unnecessary harassment and ensuring compliance with the investigative process.
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