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...
HC granted regular bail to the Applicant, observing that he was arrested from his residence without prior service of summons or notice under s.41A CrPC or s.35 BNSS, and that the investigation against him is complete with the complaint already filed. The court applied established Apex Court principles for offences under s.132(1)(c),(f),(h) CGST Act, noting limited statutory maximum sentence, documentary nature of evidence, absence of criminal antecedents, custody since 04.06.2025, and negligible risk of tampering or witness influence. No extraordinary circumstances justified continued detention. Bail was allowed subject to compliance with the conditions imposed by the HC.
HC granted regular bail to the Applicant, observing that he was arrested from his residence without prior service of summons or notice under s.41A CrPC or s.35 BNSS, and that the investigation against him is complete with the complaint already filed. The court applied established Apex Court principles for offences under s.132(1)(c),(f),(h) CGST Act, noting limited statutory maximum sentence, documentary nature of evidence, absence of criminal antecedents, custody since 04.06.2025, and negligible risk of tampering or witness influence. No extraordinary circumstances justified continued detention. Bail was allowed subject to compliance with the conditions imposed by the HC.
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