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...
Quashing an FIR at the threshold is limited to determining whether the allegations, assumed true, prima facie disclose cognizable offences; courts should not assess disputed documents, evidence or defences through a mini-trial. Alleged forgery of personal guarantees and loan-security documents, falsification of accounts, and fraudulent use of documents in insolvency proceedings therefore require investigation where authenticity and evidentiary value are contested. IBC immunity is described as a substantive, post-approval protection for the corporate debtor and its property, not a procedural bar to criminal proceedings against individual promoters, directors or officers. Pending insolvency proceedings and the doctrine of indoor management do not preclude investigation into alleged forgery, irregularity or collusion.
Quashing an FIR at the threshold is limited to determining whether the allegations, assumed true, prima facie disclose cognizable offences; courts should not assess disputed documents, evidence or defences through a mini-trial. Alleged forgery of personal guarantees and loan-security documents, falsification of accounts, and fraudulent use of documents in insolvency proceedings therefore require investigation where authenticity and evidentiary value are contested. IBC immunity is described as a substantive, post-approval protection for the corporate debtor and its property, not a procedural bar to criminal proceedings against individual promoters, directors or officers. Pending insolvency proceedings and the doctrine of indoor management do not preclude investigation into alleged forgery, irregularity or collusion.
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