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...
Recovery of narcotics from a vehicle which was stopped during transit - Ganja - contraband item - procedure of search and seizure governed by Section 43 read with Section 49 of the NDPS Act - The defense raised several points highlighting failures and contradictions in the prosecution's evidence - The admissibility of confessions recorded by police officers was questioned, as it is in violation of Section 25 of the Evidence Act. - The Supreme Court acquitted the accused appellants of all charges, citing the prosecution's failure to prove the case beyond a reasonable doubt and highlighting the flaws in the evidence presented.
Recovery of narcotics from a vehicle which was stopped during transit - Ganja - contraband item - procedure of search and seizure governed by Section 43 read with Section 49 of the NDPS Act - The defense raised several points highlighting failures and contradictions in the prosecution's evidence - The admissibility of confessions recorded by police officers was questioned, as it is in violation of Section 25 of the Evidence Act. - The Supreme Court acquitted the accused appellants of all charges, citing the prosecution's failure to prove the case beyond a reasonable doubt and highlighting the flaws in the evidence presented.
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