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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...
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The HC emphasized the inviolability of attorney-client privilege, holding that search and seizure of an advocate's office, including the CPU and documents, cannot be conducted without prima facie evidence implicating the advocate beyond mere representation. The Court ruled that absent material indicating the advocate's personal involvement in alleged illegal activity, such actions amount to harassment and are impermissible. The GST Department was directed to file an affidavit substantiating its grounds for the search by the next hearing date, with the matter adjourned for further consideration.
The HC emphasized the inviolability of attorney-client privilege, holding that search and seizure of an advocate's office, including the CPU and documents, cannot be conducted without prima facie evidence implicating the advocate beyond mere representation. The Court ruled that absent material indicating the advocate's personal involvement in alleged illegal activity, such actions amount to harassment and are impermissible. The GST Department was directed to file an affidavit substantiating its grounds for the search by the next hearing date, with the matter adjourned for further consideration.
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