Doctrine of pith and substance
3 judgments tagged with this keyword in the official report. Filter or search within these · Subject index
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State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others
The questions for consideration were: 1) Whether appellants-assessees, engaged in broadcasting of signals etc. through television channels to subscribers of those channels, were liable to pay entertainment tax under provisions of…
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National Spot Exchange Limited v. Union of India & Ors.
Whether the Secured creditors would have priority of interest over the assets attached under the Provisions of Prevention of Money Laundering Act, 2002, (PMLA) and Maharashtra Protection of Investors and Depositors Act, 1999…
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Industries Ltd. v. Union of India [2000] Supp. 4 SCR 44 : (2001) 1
The questions which arose for determination are as to what is the true nature of royalty determined u/s.9 r/w s.15(1) of the Mines and Minerals (Development and Regulation) Act, 1957; whether royalty is in the nature of tax; what…