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...
Writ jurisdiction against provisional attachment under the PMLA should be exercised sparingly where an efficacious statutory remedy exists, unless mala fides, patent arbitrariness or manifest lack of jurisdiction is clearly shown. The notes state that FIRs disclosing cheating as a scheduled offence, coupled with statutory reporting to jurisdictional police, can support provisional attachment; a pre-registered criminal case is not indispensable if the prescribed reporting process is followed. Disputes over advertising revenue attributable to users outside India concern quantification of alleged proceeds of crime and disputed facts, and should be addressed through the PMLA adjudicatory mechanism. The writ petition was dismissed, with rights and contentions reserved for statutory proceedings.
Writ jurisdiction against provisional attachment under the PMLA should be exercised sparingly where an efficacious statutory remedy exists, unless mala fides, patent arbitrariness or manifest lack of jurisdiction is clearly shown. The notes state that FIRs disclosing cheating as a scheduled offence, coupled with statutory reporting to jurisdictional police, can support provisional attachment; a pre-registered criminal case is not indispensable if the prescribed reporting process is followed. Disputes over advertising revenue attributable to users outside India concern quantification of alleged proceeds of crime and disputed facts, and should be addressed through the PMLA adjudicatory mechanism. The writ petition was dismissed, with rights and contentions reserved for statutory proceedings.
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