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...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Rule 12(4) of the capacity-based cess scheme for pan masala packing machines is described as valid because the Cess Act, Rule 12 and Schedule II operate as an integrated framework. Monthly cess is computed by reference to the maximum number of installed operational machines during the month, with capacity determined by rated speed and packing weight rather than installation date. The rule was found consistent with the parent statute and constitutional guarantees under Articles 14 and 19(1)(g). Abatement applies only where a machine remains continuously inoperative for at least fifteen days; machines installed later and subsequently operated cannot be treated as inoperative before installation. The reported writ petition was dismissed, subject to the statutory appellate remedy for the abatement rejection.
Rule 12(4) of the capacity-based cess scheme for pan masala packing machines is described as valid because the Cess Act, Rule 12 and Schedule II operate as an integrated framework. Monthly cess is computed by reference to the maximum number of installed operational machines during the month, with capacity determined by rated speed and packing weight rather than installation date. The rule was found consistent with the parent statute and constitutional guarantees under Articles 14 and 19(1)(g). Abatement applies only where a machine remains continuously inoperative for at least fifteen days; machines installed later and subsequently operated cannot be treated as inoperative before installation. The reported writ petition was dismissed, subject to the statutory appellate remedy for the abatement rejection.
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