Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Input tax credit of a registered purchaser cannot ordinarily be denied merely because the supplier later becomes non-existent or defaults, where the purchaser holds valid registration, invoices, banking-channel payment evidence and filed returns, unless fraud or collusion is established. Documentary proof of actual receipt of goods and absence of prima facie collusion ordinarily make custodial interrogation unnecessary. Arrest for cognizable CGST offences requires the Commissioner's recorded reasons to believe, based on material satisfying statutory conditions rather than suspicion alone. Anticipatory bail in alleged wrongful input tax credit availment was granted subject to cooperation, document production and other safeguards.
Input tax credit of a registered purchaser cannot ordinarily be denied merely because the supplier later becomes non-existent or defaults, where the purchaser holds valid registration, invoices, banking-channel payment evidence and filed returns, unless fraud or collusion is established. Documentary proof of actual receipt of goods and absence of prima facie collusion ordinarily make custodial interrogation unnecessary. Arrest for cognizable CGST offences requires the Commissioner's recorded reasons to believe, based on material satisfying statutory conditions rather than suspicion alone. Anticipatory bail in alleged wrongful input tax credit availment was granted subject to cooperation, document production and other safeguards.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
