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...
Res judicata principle applies - Department of Expenditure (DOE) not an 'enterprise' u/s 2(h) of Competition Act, 2002 - Office Memorandum (OM) issued by DOE not an agreement u/s 3(4) and Section 3(1) of the Act. Supreme Court held DOE cannot be considered an enterprise regarding OM dated 24.03.2006. Appellant approached Respondent again with same facts, parties and prayer which was previously declined. Appellate Authority upheld earlier order, no further appeal filed. Legal maxim 'nemo debet lis vexari pro una et eadem causa' applies - no man should be vexed twice for same cause. Issues cannot be re-agitated as two courts already held DOE not an enterprise and OM not an agreement violating Section 3(4). Appeal dismissed.
Res judicata principle applies - Department of Expenditure (DOE) not an 'enterprise' u/s 2(h) of Competition Act, 2002 - Office Memorandum (OM) issued by DOE not an agreement u/s 3(4) and Section 3(1) of the Act. Supreme Court held DOE cannot be considered an enterprise regarding OM dated 24.03.2006. Appellant approached Respondent again with same facts, parties and prayer which was previously declined. Appellate Authority upheld earlier order, no further appeal filed. Legal maxim 'nemo debet lis vexari pro una et eadem causa' applies - no man should be vexed twice for same cause. Issues cannot be re-agitated as two courts already held DOE not an enterprise and OM not an agreement violating Section 3(4). Appeal dismissed.
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