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...
The HC granted regular bail to the petitioner, who was nominated after a six-year delay in a case filed in 2019. The petitioner had already undergone incarceration for 2 months and 19 days, and similarly situated co-accused had been granted bail. The Court noted the petitioner's clean antecedents and emphasized the presumption of innocence until proven guilty beyond reasonable doubt. Since the challan was filed recently and none of the 40 prosecution witnesses had been examined, the trial was expected to be protracted. Prolonged detention was deemed unnecessary. The petitioner was ordered to be released on furnishing bail and surety bonds to the satisfaction of the trial Court/Duty Magistrate. The petition was allowed in accordance with established criminal jurisprudence favoring bail as the norm and detention as the exception.
The HC granted regular bail to the petitioner, who was nominated after a six-year delay in a case filed in 2019. The petitioner had already undergone incarceration for 2 months and 19 days, and similarly situated co-accused had been granted bail. The Court noted the petitioner's clean antecedents and emphasized the presumption of innocence until proven guilty beyond reasonable doubt. Since the challan was filed recently and none of the 40 prosecution witnesses had been examined, the trial was expected to be protracted. Prolonged detention was deemed unnecessary. The petitioner was ordered to be released on furnishing bail and surety bonds to the satisfaction of the trial Court/Duty Magistrate. The petition was allowed in accordance with established criminal jurisprudence favoring bail as the norm and detention as the exception.
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