Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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Whether regular bail should be granted for alleged fraudulently availed and passed on input tax credit: court noted prosecution rests on documentary evidence already seized, absence of prior similar involvement, that the offence attracts maximum five years' imprisonment and offences involving evasion up to Rs.5 crore are bailable, the matter is a magisterial trial and prolonged custody would be unproductive; accordingly the accused is entitled to bail, subject to furnishing of bail bond and surety bond to the satisfaction of the trial court/duty magistrate on usual terms and conditions. - HC
Whether regular bail should be granted for alleged fraudulently availed and passed on input tax credit: court noted prosecution rests on documentary evidence already seized, absence of prior similar involvement, that the offence attracts maximum five years' imprisonment and offences involving evasion up to Rs.5 crore are bailable, the matter is a magisterial trial and prolonged custody would be unproductive; accordingly the accused is entitled to bail, subject to furnishing of bail bond and surety bond to the satisfaction of the trial court/duty magistrate on usual terms and conditions. - HC
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