Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Section 32A of the Insolvency and Bankruptcy Code protected the corporate debtor from prosecution for offences committed before commencement of CIRP once the resolution plan was approved and management passed to a new, unconnected dispensation. The alleged environmental contraventions were attributed to the erstwhile management, so continuation of the criminal case against the corporate debtor was contrary to the clean slate objective and legally unsustainable. The Court also noted that offences under Section 15 of the Environment (Protection) Act had been decriminalised by the Jan Vishwas (Amendment of Provisions) Act, 2023, replacing imprisonment with civil penalty, and held that this subsequent beneficial change furnished an additional ground to terminate the prosecution.
Section 32A of the Insolvency and Bankruptcy Code protected the corporate debtor from prosecution for offences committed before commencement of CIRP once the resolution plan was approved and management passed to a new, unconnected dispensation. The alleged environmental contraventions were attributed to the erstwhile management, so continuation of the criminal case against the corporate debtor was contrary to the clean slate objective and legally unsustainable. The Court also noted that offences under Section 15 of the Environment (Protection) Act had been decriminalised by the Jan Vishwas (Amendment of Provisions) Act, 2023, replacing imprisonment with civil penalty, and held that this subsequent beneficial change furnished an additional ground to terminate the prosecution.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
