Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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 allowed the petition, holding that the impugned bail order dated 07.06.2025 was unsustainable and therefore set aside and quashed. The Court distinguished between cancellation and setting aside of bail, exercised jurisdiction under the relevant provisions invoked, and found the Authorization to Arrest and Grounds of Arrest adequately disclosed prima facie materials of fraudulent availment of substantial ineligible ITC against the respondents. The arrest on 05.06.2025 was held lawful and compliant with statutory mandates and administrative guidelines; deficiencies in the notice to relatives did not prejudice the respondents who were represented at bail hearings. Petition allowed; impugned order set aside and quashed.
The HC allowed the petition, holding that the impugned bail order dated 07.06.2025 was unsustainable and therefore set aside and quashed. The Court distinguished between cancellation and setting aside of bail, exercised jurisdiction under the relevant provisions invoked, and found the Authorization to Arrest and Grounds of Arrest adequately disclosed prima facie materials of fraudulent availment of substantial ineligible ITC against the respondents. The arrest on 05.06.2025 was held lawful and compliant with statutory mandates and administrative guidelines; deficiencies in the notice to relatives did not prejudice the respondents who were represented at bail hearings. Petition allowed; impugned order set aside and quashed.
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