Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Dismissal of a special leave petition does not, by itself, merge the High Court decision into the Supreme Court order or create a binding Supreme Court adjudication on exemption of affiliation fees. Applying the doctrine stated in Kunhayammed, the note records that the earlier dismissal did not establish the claimed exemption. It further explains that a challenge to a Division Bench reference order is premature where residual issues have been remanded to a Single Judge. The petitioner may challenge any prejudicial subsequent order together with the reference decision, while a favourable intervening Supreme Court ruling may be placed before the Single Judge and would prevail over the reference finding.
Dismissal of a special leave petition does not, by itself, merge the High Court decision into the Supreme Court order or create a binding Supreme Court adjudication on exemption of affiliation fees. Applying the doctrine stated in Kunhayammed, the note records that the earlier dismissal did not establish the claimed exemption. It further explains that a challenge to a Division Bench reference order is premature where residual issues have been remanded to a Single Judge. The petitioner may challenge any prejudicial subsequent order together with the reference decision, while a favourable intervening Supreme Court ruling may be placed before the Single Judge and would prevail over the reference finding.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4778
Join Channel
TaxTMI 
