Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Article 226 scrutiny extends to private bodies performing public functions where their actions have a public law character and affect legally protected rights. A banking-sector Caution List maintained under RBI guidelines could therefore be challenged when it affected an advocate's reputation, engagements and right to practise. Fraud requires dishonest intent or deliberate facilitation; alleged negligence in a title-verification opinion, without fraud, collusion or criminality, cannot justify listing. Statutory disciplinary jurisdiction over advocates' professional conduct rests exclusively with Bar Councils, so banks cannot use the Caution List to determine misconduct. The advocate's entry was removed, and the Bar Council of India was directed to audit disciplinary mechanisms.
Article 226 scrutiny extends to private bodies performing public functions where their actions have a public law character and affect legally protected rights. A banking-sector Caution List maintained under RBI guidelines could therefore be challenged when it affected an advocate's reputation, engagements and right to practise. Fraud requires dishonest intent or deliberate facilitation; alleged negligence in a title-verification opinion, without fraud, collusion or criminality, cannot justify listing. Statutory disciplinary jurisdiction over advocates' professional conduct rests exclusively with Bar Councils, so banks cannot use the Caution List to determine misconduct. The advocate's entry was removed, and the Bar Council of India was directed to audit disciplinary mechanisms.
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