Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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Limitation and jurisdiction objections to rejection of the plaint failed because the plaint, read as a whole, disputed any binding family settlement, pleaded later denial of the plaintiff's asserted share after the mother's death, and therefore raised facts requiring trial rather than an ex facie bar. The civil court's jurisdiction was also not ousted, as the suit was fundamentally an inheritance and partition dispute over company-linked assets, not merely oppression or mismanagement, and partial rejection of the plaint was impermissible. On a meaningful reading, the plaint disclosed a real cause of action.
Limitation and jurisdiction objections to rejection of the plaint failed because the plaint, read as a whole, disputed any binding family settlement, pleaded later denial of the plaintiff's asserted share after the mother's death, and therefore raised facts requiring trial rather than an ex facie bar. The civil court's jurisdiction was also not ousted, as the suit was fundamentally an inheritance and partition dispute over company-linked assets, not merely oppression or mismanagement, and partial rejection of the plaint was impermissible. On a meaningful reading, the plaint disclosed a real cause of action.
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