Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
Availability of an alternative statutory appellate remedy ordinarily warrants restraint in exercising writ jurisdiction, but does not create an absolute bar. Customs treatment of adult sex toys as prohibited goods may be challenged where no statutory or notification-based prohibition is identified and the classification is alleged to rest on subjective morality rather than objective law. Such allegations, given their effect on the right to trade, can justify writ scrutiny despite an appellate remedy. The merits of whether the goods are prohibited remain open.
Availability of an alternative statutory appellate remedy ordinarily warrants restraint in exercising writ jurisdiction, but does not create an absolute bar. Customs treatment of adult sex toys as prohibited goods may be challenged where no statutory or notification-based prohibition is identified and the classification is alleged to rest on subjective morality rather than objective law. Such allegations, given their effect on the right to trade, can justify writ scrutiny despite an appellate remedy. The merits of whether the goods are prohibited remain open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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