Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
Confiscation proceedings concerning alleged excess stock of imported electronic goods were challenged on the ground that, although the authority offered offering provisional release, it neither quantified the amount payable nor stipulated any conditions for such release, rendering the option illusory. The forum noted that the seized goods were imported about six years earlier and were likely technologically outdated, requiring a policy-level resolution on provisional release where seizures are based on suspected GST evasion. The matter was directed to be placed before the GST Council for appropriate policy consideration, and the writ petition was disposed of accordingly. - HC
Confiscation proceedings concerning alleged excess stock of imported electronic goods were challenged on the ground that, although the authority offered offering provisional release, it neither quantified the amount payable nor stipulated any conditions for such release, rendering the option illusory. The forum noted that the seized goods were imported about six years earlier and were likely technologically outdated, requiring a policy-level resolution on provisional release where seizures are based on suspected GST evasion. The matter was directed to be placed before the GST Council for appropriate policy consideration, and the writ petition was disposed of accordingly. - HC
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