Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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The HC allowed the accused's petition and directed release on regular bail upon furnishing bail/surety bonds to the satisfaction of the trial court/duty magistrate. The court found the accused had earlier been released on interim bail and presented no tangible evidence of misuse, absconding, or likelihood of interfering with prosecution witnesses, noting all witnesses are official personnel. The matter concerns alleged irregular availment of input tax credit through receipt of invoices without actual supply and operation of forged forms; those contentious issues were held to be triable and unsuitable for adjudication at bail stage. Further pretrial detention was deemed unwarranted, subject to any additional conditions the trial court/duty magistrate may impose.
The HC allowed the accused's petition and directed release on regular bail upon furnishing bail/surety bonds to the satisfaction of the trial court/duty magistrate. The court found the accused had earlier been released on interim bail and presented no tangible evidence of misuse, absconding, or likelihood of interfering with prosecution witnesses, noting all witnesses are official personnel. The matter concerns alleged irregular availment of input tax credit through receipt of invoices without actual supply and operation of forged forms; those contentious issues were held to be triable and unsuitable for adjudication at bail stage. Further pretrial detention was deemed unwarranted, subject to any additional conditions the trial court/duty magistrate may impose.
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