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    Continuation of labour and tribunal claims against successful resolution applicant after plan approval barred; excluded claims extinguished u/s31(1)
    Construction equipment used within factory premises excluded from "motor vehicle" definition; not taxable, road use may trigger registration
    Multiple cheques for same debt and alleged duplicate complaints: quashing u/s 482 rejected; Section 138 case restored.
    Non-executive director's role in borrower default dispute under RBI Master Circular Clause 3(d); wilful defaulter tag removed.
    Blank security cheques from guarantors in third-party loan dispute: enforceable debt questioned; cheque dishonour conviction set aside.
    Exclusive jurisdiction clause in ICC arbitration: seat fixed by party intent; Fifth Schedule non-disclosure upheld; anti-suit appeal dismissed
    MM Plant's status as "new industrial unit" under 1989 policy, not expansion, upheld; incentives and subsidies ordered paid.
    Security cheque presented under commercial loan agreement: no entrustment or misappropriation for s.409 breach of trust; complaint quashed
    Time-barred cheque bounce complaint u/s138: court must first condone delay for "sufficient cause" before taking cognizance
    Large-scale economic fraud case: prolonged pre-trial custody, documentary evidence and trial delay led to bail with conditions
    Late statutory notice on bounced cheque complaint u/s138(b) NI Act leads to rejection for limitation.
    Alleged illegal liquor syndicate and exchequer loss case: accused not named in FIR, granted regular bail on parity
    Luxury tax on hospital room charges: ICU facilities excluded as clarificatory amendment, retroactive exemption cancels past demands
    Health Security and National Security Cess Act 2025: cess liabilities and compliance duties enforceable prospectively from 1 February 2026
    Cheque dishonour prosecutions: bank's distant cheque presentation for jurisdiction challenged; cases transferred for convenience, larger bench asked
    Cheque bounce complaint after summons: magistrate can't discharge by revisiting maintainability; discharge order set aside, trial restored.
    Cheque dishonour over alleged 2014 cash loan and 2017 cheque held time-barred; Section 138 appeal dismissed
    Cheque dishonour u/s138: accused admits signature, fails to rebut debt presumptions; conviction and compensation upheld, revision dismissed
    Single mortgage deed securing four separate loans: stamp duty assessed u/s 5, not Section 4; petition dismissed.
    Joint s.138 cheque-bounce complaint for two cheques to different payees split; second payee case quashed, first continues
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Acts Income Tax