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...
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Finality of prior adjudication barred a former director from challenging creditors' claims in winding-up proceedings in an individual capacity. Earlier proceedings between the former director and the Official Liquidator had conclusively determined that he lacked locus standi to raise such objections. Because that determination had attained finality between the parties and arose in identical circumstances, no different position applied. The appeal was therefore not maintainable and was dismissed with costs.
Finality of prior adjudication barred a former director from challenging creditors' claims in winding-up proceedings in an individual capacity. Earlier proceedings between the former director and the Official Liquidator had conclusively determined that he lacked locus standi to raise such objections. Because that determination had attained finality between the parties and arose in identical circumstances, no different position applied. The appeal was therefore not maintainable and was dismissed with costs.
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