CESTAT
Case BriefsTribunals/Commissions/Regulatory Bodies

“It is very simple in the accounting standards that unless invoice is raised consideration is not collected. Therefore, it is very clear from the record that the appellant was not receiving any consideration from card companies.”

Case BriefsSupreme Court

The Supreme Court held that the J&K High Court transgressed its jurisdiction under Article 226 of the Constitution by directing the cinema hall owners not to prohibit movie goers from carrying eatables and beverages from outside within the precincts of a cinema hall and by directing the State to enforce this direction to the cinema hall owners.