Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
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Non-provision of the grounds of arrest in the manner required by law rendered the arrest and continued detention unsustainable. The High Court held that the respondents' explanation of clerical error did not cure the decisive defect, because the petitioner had not been furnished the grounds of arrest as mandated by the Supreme Court and followed by the Court. As that requirement was not complied with, the remand order founded on the arrest was liable to be quashed. The remand order was quashed, the writ petition was allowed, and the respondents were given liberty to proceed afresh in accordance with law.
Non-provision of the grounds of arrest in the manner required by law rendered the arrest and continued detention unsustainable. The High Court held that the respondents' explanation of clerical error did not cure the decisive defect, because the petitioner had not been furnished the grounds of arrest as mandated by the Supreme Court and followed by the Court. As that requirement was not complied with, the remand order founded on the arrest was liable to be quashed. The remand order was quashed, the writ petition was allowed, and the respondents were given liberty to proceed afresh in accordance with law.
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