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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...
Unadjudicated assertions in pleadings filed before the Supreme Court do not establish the legal correctness of those assertions or bind other courts on the statute governing a company. The Court-of-Record status under Article 129 confirms the record of what was asserted, while binding force under Article 141 arises only from law declared by the Supreme Court. The applicable company-law regime must be determined from the statutory framework and the company's objects, activities and operational circumstances. The notes also explain that mandamus ordinarily requires a prior distinct demand to the statutory authority and its refusal or neglect; without those prerequisites, mandamus cannot issue.
Unadjudicated assertions in pleadings filed before the Supreme Court do not establish the legal correctness of those assertions or bind other courts on the statute governing a company. The Court-of-Record status under Article 129 confirms the record of what was asserted, while binding force under Article 141 arises only from law declared by the Supreme Court. The applicable company-law regime must be determined from the statutory framework and the company's objects, activities and operational circumstances. The notes also explain that mandamus ordinarily requires a prior distinct demand to the statutory authority and its refusal or neglect; without those prerequisites, mandamus cannot issue.
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