Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
A statutory maritime board was held to fall within charitable purpose as an institution advancing general public utility, because its port dues, vessel-related charges, cargo and land charges, and other user fees arose from statutory port development, regulation and allied functions under governmental control. Surplus, reserves, or private participation through concessions did not by themselves establish commercial activity, so exemption under sections 11 and 12 remained available. An impermissible investment under section 11(5) read with section 13(1)(d) was held to affect only the income relatable to the offending investment, not the entire exemption. Addition of tax deducted at source as separate income was deleted. Depreciation under section 11(6) required asset-wise factual verification where double deduction was not shown.
A statutory maritime board was held to fall within charitable purpose as an institution advancing general public utility, because its port dues, vessel-related charges, cargo and land charges, and other user fees arose from statutory port development, regulation and allied functions under governmental control. Surplus, reserves, or private participation through concessions did not by themselves establish commercial activity, so exemption under sections 11 and 12 remained available. An impermissible investment under section 11(5) read with section 13(1)(d) was held to affect only the income relatable to the offending investment, not the entire exemption. Addition of tax deducted at source as separate income was deleted. Depreciation under section 11(6) required asset-wise factual verification where double deduction was not shown.
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