CASE LAW
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Authority |
One liner |
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2024(10)LCX0001 Supreme court of India Safari Retreats Private Limited |
Question whether a mall, warehouse or any building other than a hotel or a cinema theatre can be classified as a plant within the meaning of the expression plant or machinery used in Section 17(5)(d) is a factual question which has to be determined keeping in mind the business of the registered person and the role that building plays in the said business. |
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2024(09)LCX0010
Para(12) Delhi Tribunal Churchit International |
Any amount deposited during investigation is Revenue Deposit which cannot be retained without legal authority and must be refunded with interest unless a valid demand is made against the depositor. |