Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Prosecution for failure to remit tax deducted at source within the prescribed time under ss. 276B read with 278AA of the Income-tax Act was sought to be quashed on the ground of "reasonable cause." The court below accepted that the delay was not wilful, was attributable to staff unavailability due to maternity leave, and was fully cured by subsequent payment and continued timely compliance thereafter; on this conduct, continuation of criminal proceedings was held unwarranted and the complaint was quashed. The challenge to that quashing order was rejected as no ground for interference under Art. 136 was made out, and the petition was dismissed - SC
Prosecution for failure to remit tax deducted at source within the prescribed time under ss. 276B read with 278AA of the Income-tax Act was sought to be quashed on the ground of "reasonable cause." The court below accepted that the delay was not wilful, was attributable to staff unavailability due to maternity leave, and was fully cured by subsequent payment and continued timely compliance thereafter; on this conduct, continuation of criminal proceedings was held unwarranted and the complaint was quashed. The challenge to that quashing order was rejected as no ground for interference under Art. 136 was made out, and the petition was dismissed - SC
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