PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Refund of tax deducted at source on compensation paid for land acquired under the National Highways Act was contested; the High Court found the writ petition advanced on misleading and misrepresented facts and concluded the petitioner sought a second refund despite knowledge of an earlier credit. The court therefore set aside the Single Judge's order that had granted relief, on grounds of misrepresentation and abuse of judicial process, and imposed substantial costs on the petitioner to sanction the conduct and deter repetition.
Refund of tax deducted at source on compensation paid for land acquired under the National Highways Act was contested; the High Court found the writ petition advanced on misleading and misrepresented facts and concluded the petitioner sought a second refund despite knowledge of an earlier credit. The court therefore set aside the Single Judge's order that had granted relief, on grounds of misrepresentation and abuse of judicial process, and imposed substantial costs on the petitioner to sanction the conduct and deter repetition.
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