Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Rejection of declaration filed under the amnesty scheme - SVLDRS - SVLDR is a beneficial scheme and purposive interpretation of its terms is desirable - The declarants are thus expected to come clean in order take its benefit. During investigation, Petitioner only admitted Service Tax liability and did not make any disclosure with respect to the other tax dues and as a result whereof, after investigation, Respondents have issued the demand-cum show cause notice - This SCN would have to be adjudicated in entirety and cannot be done in a piecemeal manner - Petitioner's declaration was rightly rejected - HC
Rejection of declaration filed under the amnesty scheme - SVLDRS - SVLDR is a beneficial scheme and purposive interpretation of its terms is desirable - The declarants are thus expected to come clean in order take its benefit. During investigation, Petitioner only admitted Service Tax liability and did not make any disclosure with respect to the other tax dues and as a result whereof, after investigation, Respondents have issued the demand-cum show cause notice - This SCN would have to be adjudicated in entirety and cannot be done in a piecemeal manner - Petitioner's declaration was rightly rejected - HC
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