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...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
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Specialised qualifications for agricultural-land valuers are justified by the technical factors required in valuation, including land classification, crops, soil quality, fertility, irrigation, cultivation and comparable sales. Rule 8A(3) validly requires a degree in Agricultural Science and relevant farm-valuation experience, while treating specified former Government officers with prescribed service experience as a distinct eligible class based on their land-administration and valuation experience. The rule is not arbitrary or discriminatory merely because persons with other qualifications, including Civil Engineering, claim competence. The constitutional challenge under Articles 14 and 19 failed, and rejection of registration for lack of the prescribed qualification remained undisturbed.
Specialised qualifications for agricultural-land valuers are justified by the technical factors required in valuation, including land classification, crops, soil quality, fertility, irrigation, cultivation and comparable sales. Rule 8A(3) validly requires a degree in Agricultural Science and relevant farm-valuation experience, while treating specified former Government officers with prescribed service experience as a distinct eligible class based on their land-administration and valuation experience. The rule is not arbitrary or discriminatory merely because persons with other qualifications, including Civil Engineering, claim competence. The constitutional challenge under Articles 14 and 19 failed, and rejection of registration for lack of the prescribed qualification remained undisturbed.
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