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...
Dishonor of cheque - alleged procurement of cheque by coercion - even if such defence is tested on the touchstone of the evidence led on record by respective parties, same deserves outright rejection - accused has not been able to rebut the statutory presumption under Ss.118 and 139 of the Act.
Dishonor of cheque - alleged procurement of cheque by coercion - even if such defence is tested on the touchstone of the evidence led on record by respective parties, same deserves outright rejection - accused has not been able to rebut the statutory presumption under Ss.118 and 139 of the Act.
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