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 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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