Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Entry 34 of List II was construed broadly to include betting and wagering on games of skill when money is staked on an uncertain outcome, and the protection for games of skill does not extend to betting on those games unless a statute creates an exception. The Court also held that the expression "gaming" is not a fixed nomen juris confined to games of chance, so Legislatures may define it for the purpose of curbing online betting and gambling. The impugned Tamil Nadu and Karnataka enactments were upheld as neither manifestly arbitrary nor disproportionate, and were also supported by the States' public order power because online money gaming was found to affect public tranquility, safety and community welfare.
Entry 34 of List II was construed broadly to include betting and wagering on games of skill when money is staked on an uncertain outcome, and the protection for games of skill does not extend to betting on those games unless a statute creates an exception. The Court also held that the expression "gaming" is not a fixed nomen juris confined to games of chance, so Legislatures may define it for the purpose of curbing online betting and gambling. The impugned Tamil Nadu and Karnataka enactments were upheld as neither manifestly arbitrary nor disproportionate, and were also supported by the States' public order power because online money gaming was found to affect public tranquility, safety and community welfare.
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