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...
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Continued detention in a PMLA matter was found unjustified after investigation was completed and the prosecution complaint had been filed, because custodial interrogation was no longer required. The High Court also noted that the ECIR arose from the predicate offence, in which bail had already been granted by the Supreme Court, and that the applicant had remained in custody for a substantial period without material showing risk of absconding, tampering with evidence, or influencing witnesses. Reading Section 45 in line with Arvind Walia, the Court held that the twin conditions were satisfied on the facts and granted regular bail subject to conditions.
Continued detention in a PMLA matter was found unjustified after investigation was completed and the prosecution complaint had been filed, because custodial interrogation was no longer required. The High Court also noted that the ECIR arose from the predicate offence, in which bail had already been granted by the Supreme Court, and that the applicant had remained in custody for a substantial period without material showing risk of absconding, tampering with evidence, or influencing witnesses. Reading Section 45 in line with Arvind Walia, the Court held that the twin conditions were satisfied on the facts and granted regular bail subject to conditions.
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