Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Issue estoppel applies in criminal proceedings where an earlier adjudication has distinctly raised or found the same issue, and parties are precluded from advancing legally inconsistent allegations; the court applied this principle to dismiss as barred a later complaint founded on the same letters and facts as an earlier complaint that was finally decided on merits as non-maintainable under company law. The earlier dismissal on merits operated as an estoppel against relitigation, and the subsequent complaint and related orders were quashed with the petition disposed of.
Issue estoppel applies in criminal proceedings where an earlier adjudication has distinctly raised or found the same issue, and parties are precluded from advancing legally inconsistent allegations; the court applied this principle to dismiss as barred a later complaint founded on the same letters and facts as an earlier complaint that was finally decided on merits as non-maintainable under company law. The earlier dismissal on merits operated as an estoppel against relitigation, and the subsequent complaint and related orders were quashed with the petition disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
