Held that criminal proceedings cannot continue against the directors against whom there is no direct allegations of mala fide and importantly the company is not made an accused.
Held that the Defendants use of the mark KHADI would be violative of the Plaintiffs rights in the said mark, and that such use would also cause immense harm to the consumers in view of the nature of the products which are being sold by the Defendants, the present suit is liable to be decreed.
Held that that the cut/ sized shade trees would constitute agricultural produce and therefore, fall outside the purview of TNGST Act, 1959.
Held that deduction under Section 80IA of the Income Tax Act is to be allowed unit wise without deducting incurred loss by the other unit of eligible business and allowed the appeal of assessee.
Held that law mandates neutrality for both arbitrator and arbitrator selection process. Interim award passed by the arbitration who was appointed in contravention of provisions is unenforceable.
Held that principle of lifting the corporate veil was invoked without giving an opportunity of being heard violates the principles of nature justice and hence untenable
Held that person seeking to make payment of tax and penalty u/s. 129(1)(a) of the CGST Act cannot be deprived from filing an appeal u/s 107
Held that if proceedings do not culminate within a reasonable period of time then they stand vitiated. The delay of over a decade truly violates the Appellant’s right to natural justice and vitiates the entire proceeding.
Held that incorrect earlier decision by a bench of co-ordinate jurisdiction cannot be rendered per incuriam. Earlier decision has binding effect on a bench of co-ordinate jurisdiction.
Held that the subsidy granted for encouraging the dispersal of industries to the less developed areas of the State of Maharashtra cannot be treated as revenue receipt.
