Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Offence punishable under Section 63 of the Copyright Act - cognizable offence or not - Only in a case where the offence is punishable for imprisonment for less than three years or with fine only the offence can be said to be noncognizable. - the High Court has committed a grave error in holding that the offence under Section 63 of the Copyright Act is a noncognizable offence. Thereby the High Court has committed a grave error in quashing and setting aside the criminal proceedings and the FIR. - SC
Offence punishable under Section 63 of the Copyright Act - cognizable offence or not - Only in a case where the offence is punishable for imprisonment for less than three years or with fine only the offence can be said to be noncognizable. - the High Court has committed a grave error in holding that the offence under Section 63 of the Copyright Act is a noncognizable offence. Thereby the High Court has committed a grave error in quashing and setting aside the criminal proceedings and the FIR. - SC
Note: It is a system-generated summary and is for quick reference only.