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...
Dishonour of Cheque - seeking leave of the Court to summon bank officials - The court found that the reason for dishonor of the cheques was 'payment stopped by the drawer' and not due to insufficient funds or exceeding arrangement. Both parties admitted to this fact. Therefore, the court concluded that there was no requirement to summon bank witnesses to prove this fact.
Dishonour of Cheque - seeking leave of the Court to summon bank officials - The court found that the reason for dishonor of the cheques was 'payment stopped by the drawer' and not due to insufficient funds or exceeding arrangement. Both parties admitted to this fact. Therefore, the court concluded that there was no requirement to summon bank witnesses to prove this fact.
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