Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
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...
Prosecution proceedings u/s 279(1) - TDS not deposited in the government treasury within the prescribed statutory time - once there was a non-deposit, the necessary consequences shall follow including the prosecution. - when the petitioner(s) approached the High Court to set aside the sanction order under Article 226 of the Constitution of India by the time the learned Magistrate had already taken the cognizance and issued summons to the petitioner(s). Therefore, the High Court was justified in observing that the Company and the person in charge are required to face the trial. We are in complete agreement with the view taken by the High Court. - SC
Prosecution proceedings u/s 279(1) - TDS not deposited in the government treasury within the prescribed statutory time - once there was a non-deposit, the necessary consequences shall follow including the prosecution. - when the petitioner(s) approached the High Court to set aside the sanction order under Article 226 of the Constitution of India by the time the learned Magistrate had already taken the cognizance and issued summons to the petitioner(s). Therefore, the High Court was justified in observing that the Company and the person in charge are required to face the trial. We are in complete agreement with the view taken by the High Court. - SC
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