Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
Profiteering - supply of “Services by way of admission to exhibition of cinematography films”. - The Commission concluded that there was no 'Exception Category' of tickets, and the term was coined by the DGAP. The Respondent had sold 'Exception Category' cinema tickets only after 23.08.2019, charging GST @ 18%, and no benefit of tax reduction was required to be passed on to these tickets. - The Commission further noted that the Respondent increased the base prices of 'Exception' category tickets after about 6 months from 23.08.2019, after passing on the benefit of tax reduction. This increase in base prices did not attract the Anti-Profiteering Provisions.
Profiteering - supply of “Services by way of admission to exhibition of cinematography films”. - The Commission concluded that there was no 'Exception Category' of tickets, and the term was coined by the DGAP. The Respondent had sold 'Exception Category' cinema tickets only after 23.08.2019, charging GST @ 18%, and no benefit of tax reduction was required to be passed on to these tickets. - The Commission further noted that the Respondent increased the base prices of 'Exception' category tickets after about 6 months from 23.08.2019, after passing on the benefit of tax reduction. This increase in base prices did not attract the Anti-Profiteering Provisions.
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