Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Regular bail was granted in a GST prosecution concerning alleged wrongful availment of input tax credit through bogus invoices under Sections 132(1)(c) and (f), because the allegations were substantially supported by documentary material. The Court noted that relevant documents had been seized, statements had been recorded, and the investigation was largely complete, while the applicant had remained in custody since 16/01/2026. As no further custodial interrogation appeared necessary, bail was allowed on personal bond and surety, and the order was directed to continue until disposal of the case.
Regular bail was granted in a GST prosecution concerning alleged wrongful availment of input tax credit through bogus invoices under Sections 132(1)(c) and (f), because the allegations were substantially supported by documentary material. The Court noted that relevant documents had been seized, statements had been recorded, and the investigation was largely complete, while the applicant had remained in custody since 16/01/2026. As no further custodial interrogation appeared necessary, bail was allowed on personal bond and surety, and the order was directed to continue until disposal of the case.
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