Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
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...
Section 292A of the Income-tax Act expressly bars the application of section 360 of the Code of Criminal Procedure and the Probation of Offenders Act to persons convicted of Income-tax Act offences, except those under eighteen years of age. In relation to a conviction for making a false statement in an income-tax return under section 277, the High Court noted that the trial court had overlooked this statutory prohibition when granting probation. The order granting probation was therefore set aside, while the conviction remained undisturbed. The matter was remitted for fresh determination of sentence after hearing both sides.
Section 292A of the Income-tax Act expressly bars the application of section 360 of the Code of Criminal Procedure and the Probation of Offenders Act to persons convicted of Income-tax Act offences, except those under eighteen years of age. In relation to a conviction for making a false statement in an income-tax return under section 277, the High Court noted that the trial court had overlooked this statutory prohibition when granting probation. The order granting probation was therefore set aside, while the conviction remained undisturbed. The matter was remitted for fresh determination of sentence after hearing both sides.
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