Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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.
Note: It is a system-generated summary and is for quick reference only.