Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Bail was considered in a prosecution alleging fraudulent availment and use of input tax credit and issuance of bogus invoices. The Court treated the evidence as mainly documentary, noted that no custodial remand had been sought, and accepted that the applicant's presence could be secured during trial. It also relied on the absence of criminal antecedents, the limited sentence exposure, the applicant's continued incarceration, his undertaking to cooperate, and parity with the co-accused, and therefore enlarged him on bail subject to conditions.
Bail was considered in a prosecution alleging fraudulent availment and use of input tax credit and issuance of bogus invoices. The Court treated the evidence as mainly documentary, noted that no custodial remand had been sought, and accepted that the applicant's presence could be secured during trial. It also relied on the absence of criminal antecedents, the limited sentence exposure, the applicant's continued incarceration, his undertaking to cooperate, and parity with the co-accused, and therefore enlarged him on bail subject to conditions.
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