The Authority refused to rule on roasted areca nut classification, holding that the issue had already been conclusively decided by a High Court. A statutory bar prevented reconsideration despite tariff renumbering.
The advance ruling held that a vertebral body replacement implant functions as a substitute for an absent vertebra and therefore falls under other artificial parts of the body.
The issue was whether prosecution proved cruelty and abetment beyond doubt. The Court ruled that unspecified demands and inconsistent testimony cannot sustain guilt.
The release addresses growing IPO-led exits and the need for stronger stewardship standards. It highlights a framework aimed at protecting retail investors and promoting long-term governance.
The Tribunal ruled that additions for alleged cash payments cannot survive when based solely on third-party statements and unverified electronic data. Absence of corroboration and denial of cross-examination violated principles of natural justice.
The High Court held that criminal prosecution for delayed TDS payment cannot survive where sanction is granted mechanically without examining explanations and mitigating circumstances.
यह लेख बताता है कि प्रॉपर्टी निवेश के जोखिमों के चलते आरईआईटी कैसे कम पूंजी और कम जोखिम के साथ रियल एस्टेट में निवेश का समाधान प्रदान करता है।
The article explains that GST violations alone do not trigger PMLA unless they are connected to a scheduled predicate offence such as fraud or conspiracy under IPC.
Silver prices have hit record highs as demand from solar, EVs, and AI outpaces stagnant mining supply. The key takeaway is silver’s shift from a precious metal to a strategic industrial asset.
The issue was whether a reassessment could survive when reasons were recorded after issuing notice. The Tribunal held the reopening invalid as the Assessing Officer lacked prior satisfaction, rendering the entire proceedings void.