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...
Offence punishable under Sections 138 read with 142 of the Negotiable Instruments Act - petitioner is the independent non-executive nominee director - No vicarious liability can be fastened on the petitioner in the absence of specific role being attributed to the petitioner. - HC
Offence punishable under Sections 138 read with 142 of the Negotiable Instruments Act - petitioner is the independent non-executive nominee director - No vicarious liability can be fastened on the petitioner in the absence of specific role being attributed to the petitioner. - HC
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