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    Composite turnkey works contracts cannot be split to tax fee component as consulting engineer service
    Territorial reach of service tax excluded tour operator services wholly performed and consumed within the exempt area, setting aside demand.
    Outbound tour services wholly outside India fell outside service tax net under tour operator levy
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      Companies Law

      Section 430 bars civil court jurisdiction where the relief...

      Civil court jurisdiction barred where injunction over company records formed part of an oppression and mismanagement dispute.

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      Companies LawJune 24, 2026Case LawsHC
      Section 430 bars civil court jurisdiction where the relief sought falls within matters the Tribunal is empowered to decide. Reading the oppression and mismanagement provisions together, the court held that the NCLT can regulate company affairs on an interim basis and grant incidental equitable relief, including injunctions, when the complained-of acts concern company accounts, records or evidence. Allegations framed as unauthorised access, alteration of records or tampering did not take the dispute outside the Tribunal's remit because they were integral to the oppression and mismanagement controversy. The civil suit sought no independent relief beyond that dispute, so the civil court lacked jurisdiction and the trial court's refusal of interim relief was restored.

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      ActsIncome Tax