Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
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...
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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