Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the ...
Natural justice and pre-CIRP labour awards protect termination compensation, permitting withdrawal of court deposits despite later insolvency resoluti...
Arbitration of SEZ sub-lease monetary claims preserves rent, maintenance, termination, improvements and damages disputes while unused premises are vac...
Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory complianc...
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Use of a company's disclosed income to purchase jewellery on its behalf does not, without more, constitute acceptance by its managing director of a cash loan or deposit. Storage of company jewellery at the managing director's residence or in his locker for safekeeping does not alter that character. Characterising the arrangement as a cash loan or deposit on assumptions, presumptions or surmise renders the related penalty unsustainable; the penalty was deleted.
Use of a company's disclosed income to purchase jewellery on its behalf does not, without more, constitute acceptance by its managing director of a cash loan or deposit. Storage of company jewellery at the managing director's residence or in his locker for safekeeping does not alter that character. Characterising the arrangement as a cash loan or deposit on assumptions, presumptions or surmise renders the related penalty unsustainable; the penalty was deleted.
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