Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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The Supreme Court stated that the availability of revision under Section 397 CrPC does not bar the High Court's inherent jurisdiction under Section 482 CrPC where abuse of process or the ends of justice warrant intervention; a petition may be treated under the appropriate provision rather than rejected on nomenclature. Service of a meaningful opportunity notice under the proviso to Section 61(2) FERA is mandatory before a complaint may be instituted, and cognizance without proof of service is unsustainable. The Court also applied the Article 21 speedy-trial balancing assessment, finding prolonged, unexplained complainant-caused inaction. It set aside the High Court order and quashed the complaints and summoning order.
The Supreme Court stated that the availability of revision under Section 397 CrPC does not bar the High Court's inherent jurisdiction under Section 482 CrPC where abuse of process or the ends of justice warrant intervention; a petition may be treated under the appropriate provision rather than rejected on nomenclature. Service of a meaningful opportunity notice under the proviso to Section 61(2) FERA is mandatory before a complaint may be instituted, and cognizance without proof of service is unsustainable. The Court also applied the Article 21 speedy-trial balancing assessment, finding prolonged, unexplained complainant-caused inaction. It set aside the High Court order and quashed the complaints and summoning order.
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