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...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Signed cheques attract statutory presumptions of consideration and discharge of legally enforceable liability, including where a voluntarily delivered blank signed cheque is relied upon. A drawer alleging that the cheque was misplaced must rebut those presumptions through cogent evidence, including credible particulars of loss and an explanation of the holder's possession. Territorial jurisdiction may arise where part of the cause of action occurred, such as collection of the loan or presentation of the cheque within the court's area. Pendente lite and post-decree interest may be awarded under the court's discretionary power even without an agreed contractual rate, provided the rate is fair and judiciously fixed.
Signed cheques attract statutory presumptions of consideration and discharge of legally enforceable liability, including where a voluntarily delivered blank signed cheque is relied upon. A drawer alleging that the cheque was misplaced must rebut those presumptions through cogent evidence, including credible particulars of loss and an explanation of the holder's possession. Territorial jurisdiction may arise where part of the cause of action occurred, such as collection of the loan or presentation of the cheque within the court's area. Pendente lite and post-decree interest may be awarded under the court's discretionary power even without an agreed contractual rate, provided the rate is fair and judiciously fixed.
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