Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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Oppression and mismanagement - maintainability of suit of appellant - Cumulatively, unless, there is specific bar excluding the jurisdiction of the civil Court on any matter, which is also traceable to Companies Act, the jurisdiction of the civil Court to decide the civil dispute is not ousted - what is urged before the civil Court is a dispute civil in nature and the civil Court has jurisdiction under Section 9 of the CPC and the jurisdiction of civil Court is not ousted by Section 241 of the Companies Act. Except Section 241 no other provision is brought to our notice, which ousted the jurisdiction of the civil Court to adjudicate the dispute raised by the plaintiff company. - HC
Oppression and mismanagement - maintainability of suit of appellant - Cumulatively, unless, there is specific bar excluding the jurisdiction of the civil Court on any matter, which is also traceable to Companies Act, the jurisdiction of the civil Court to decide the civil dispute is not ousted - what is urged before the civil Court is a dispute civil in nature and the civil Court has jurisdiction under Section 9 of the CPC and the jurisdiction of civil Court is not ousted by Section 241 of the Companies Act. Except Section 241 no other provision is brought to our notice, which ousted the jurisdiction of the civil Court to adjudicate the dispute raised by the plaintiff company. - HC
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