Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Vicarious criminal liability of directors under s. 276B requires material showing involvement in the company's day-to-day affairs. The Trial Court had discharged accused No. 6 on a common finding that there was no evidence of such involvement for accused Nos. 2 to 6, but that basis had already been set aside in earlier revision proceedings as to accused No. 2. The High Court held that the same common reasoning could not continue to sustain the discharge of accused No. 6, and set aside the discharge order. Liberty was reserved to the accused to establish before the Trial Court that no material exists showing participation in day-to-day management.
Vicarious criminal liability of directors under s. 276B requires material showing involvement in the company's day-to-day affairs. The Trial Court had discharged accused No. 6 on a common finding that there was no evidence of such involvement for accused Nos. 2 to 6, but that basis had already been set aside in earlier revision proceedings as to accused No. 2. The High Court held that the same common reasoning could not continue to sustain the discharge of accused No. 6, and set aside the discharge order. Liberty was reserved to the accused to establish before the Trial Court that no material exists showing participation in day-to-day management.
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