Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
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Entry 35 exempts codeine cough-syrup preparations compounded within prescribed dosage and concentration limits and established in therapeutic practice when dealt with in the ordinary course of medicinal business. Routine sales without prescription or ordinary licence breaches ordinarily attract action under the Drugs and Cosmetics Act unless non-medicinal diversion is established; licence-condition breaches involving narcotic drugs may also permit NDPS prosecution. Diversion for intoxication removes the exemption and renders the preparation a manufactured drug, with the entire syrup mixture relevant to quantity assessment. Regular bail depends on prima facie proof of conscious possession, trafficking, conspiracy, or diversion; sealed consignments, mere employment, or uncorroborated allegations may be insufficient.
Entry 35 exempts codeine cough-syrup preparations compounded within prescribed dosage and concentration limits and established in therapeutic practice when dealt with in the ordinary course of medicinal business. Routine sales without prescription or ordinary licence breaches ordinarily attract action under the Drugs and Cosmetics Act unless non-medicinal diversion is established; licence-condition breaches involving narcotic drugs may also permit NDPS prosecution. Diversion for intoxication removes the exemption and renders the preparation a manufactured drug, with the entire syrup mixture relevant to quantity assessment. Regular bail depends on prima facie proof of conscious possession, trafficking, conspiracy, or diversion; sealed consignments, mere employment, or uncorroborated allegations may be insufficient.
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