Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Import of goods - infringement of the Intellectual Property Rights of the plaintiffs - eeking impleadment in the present suit as a proper party - Infringement of trade marks - violation of paragraph 2.3 of the Foreign Trade Policy, 2015-20 - in terms of Rule 11 of IPR Enforcement Rules, the applicant cannot go into the question of infringement till the final adjudication of the present suit - The applicant is neither a necessary party nor a proper party for the adjudication of the suit. - HC
Import of goods - infringement of the Intellectual Property Rights of the plaintiffs - eeking impleadment in the present suit as a proper party - Infringement of trade marks - violation of paragraph 2.3 of the Foreign Trade Policy, 2015-20 - in terms of Rule 11 of IPR Enforcement Rules, the applicant cannot go into the question of infringement till the final adjudication of the present suit - The applicant is neither a necessary party nor a proper party for the adjudication of the suit. - HC
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