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...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Property held in a spouse's name is excluded from the statutory definition of a benami transaction, so a plea that the father was the exclusive owner was not barred. The notes explain that the spouse's attestation and acceptance of the father's will, coupled with acceptance of benefits under it, invoked the doctrine of election and prevented an inconsistent ownership claim. Testamentary permission to operate an office until the occupant chose otherwise did not create a life or proprietary interest where the office portion was absolutely bequeathed to others, subject to the spouse's life interest. Permissive occupation could be ended through mandatory injunction to obtain vacant possession.
Property held in a spouse's name is excluded from the statutory definition of a benami transaction, so a plea that the father was the exclusive owner was not barred. The notes explain that the spouse's attestation and acceptance of the father's will, coupled with acceptance of benefits under it, invoked the doctrine of election and prevented an inconsistent ownership claim. Testamentary permission to operate an office until the occupant chose otherwise did not create a life or proprietary interest where the office portion was absolutely bequeathed to others, subject to the spouse's life interest. Permissive occupation could be ended through mandatory injunction to obtain vacant possession.
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