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When interpreting a tariff heading involved in a classification dispute, the tribunal or court may need to invoke and rely on the common or trade parlance test to understand the meaning and scope of the terms used in that tariff heading.
“True equality at the workplace can be achieved only with the right impetus given to disability rights as a facet of Corporate Social Responsibility.”
Section 21 of Arbitration and Conciliation Act, 1996 is concerned only with determining the commencement of the dispute for the purpose of reckoning limitation. There is no mandatory prerequisite for issuance of a Section 21 notice prior to the commencement of arbitration.
“Tax extractions by Sovereign states across the globe is broadly in the nature of an income tax called as the direct tax which includes international taxation and corporate taxation and the indirect tax which is a tax on goods and services which is termed as GST in India and VAT by the European Union and a resale tax in USA.”
Legislature has defined “head office expenditure” in clear and unambiguous terms to mean executive and general administration expenditure incurred by the assessee outside India, including, inter alia, travelling expenses, salaries, and other administrative costs.
“A transferee pendente lite takes the property subject to the outcome of the proceedings, irrespective of notice or bona fides.”
If the referral court finds that a party is not a veritable party, the matter will not be left to the Arbitral Tribunal as it will relegate the referral court to the status of a monotonous automation.
BPL Ltd., having knowingly entered into the bill discounting agreement, was bound by its terms. Since it defaulted on repayment for years, the stipulated 36% compound interest could not be considered burdensome or oppressive.
Identity of the person making the purchase, or the value of the transaction, is not conclusive to determine whether the transaction or activity is for a commercial purpose. Dominant intention or purpose is required to be seen.
The practice of delay in uploading the reasoned judgment deprived the aggrieved party of the opportunity to seek further judicial redressal, particularly in criminal matters wherein the appeal was dismissed affirming the judgment and order of conviction passed by the Trial Court.
Witness Protection Scheme is a remedial and curative measure, designed to neutralise the effects of threats once they have materialised. Bail cancellation, on the other hand, is a preventive and supervisory function of the criminal court, whose duty is to ensure that the trial proceeds unpolluted by intimidation.
The products in the present case are premium and ultra-premium whiskies, targeted at a discerning consumer base, that are likely to exercise greater care in their purchase decisions. The distinct trade dress and packaging reduce any likelihood of confusion.
“We reiterate that whatever was said in our order was to ensure that the dignity and authority of the judiciary as a whole is maintained high in the minds of the people of this country, as that will go a long way in reinforcing the faith that is reposed in us.”
“At times we are left wondering whether such orders are passed on some extraneous considerations or it is sheer ignorance of law. Whatever it be, passing of such absurd and erroneous orders is something unpardonable.”
Himachal Pradesh is witnessing rising average temperatures, shifting snowfall patterns, and an increase in frequency, intensity of extreme weather events, and major causes of destruction are Hydro Power Projects, four lane roads, deforestation, multi-storey buildings, etc. Thus, ecological diversity and growing human demands necessitate immediate sustainable planning and conservation measures.
“Once it is found that there is continuity in the business operations, the intermittent presence or return of a particular employee becomes immaterial and insignificant in determining the existence of a permanent establishment.”
For the purpose of transfer of any case or proceedings under Section 406 of the CrPC, the case must fall within the ambit of the expression “expedient for the ends of justice”.
Supreme Court acknowledged that the petitioner’s admission had been delayed through no fault of his own. It requested the Director of IIT Dhanbad to utilize his good offices to facilitate the petitioner’s ability to complete the coursework for the time already elapse.
“When procedural law doesn’t preclude the investigating agency from arresting a person in relation to a different offence while he is already under custody in some previous offence, the accused too cannot be precluded of his statutory right to apply for anticipatory bail only on the ground that he is in custody in relation to a different offence.”
Supreme Court requested the Chief Justice of the Delhi High Court to assign the hearing of the petition under Section 34 to a Judge other than the Judge who heard and passed the impugned order.