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...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Whether the legal services provided by lawyers are covered under the Consumer Protection Act, 1986 (now Consumer Protection Act, 2019). - The court concluded that the services provided by advocates are under a "contract of personal service" due to the significant control clients have over the manner in which advocates render their services. Consequently, such services are excluded from the definition of "service" under the CP Act, 2019, and therefore, a complaint alleging "deficiency in service" against advocates is not maintainable under this Act.
Whether the legal services provided by lawyers are covered under the Consumer Protection Act, 1986 (now Consumer Protection Act, 2019). - The court concluded that the services provided by advocates are under a "contract of personal service" due to the significant control clients have over the manner in which advocates render their services. Consequently, such services are excluded from the definition of "service" under the CP Act, 2019, and therefore, a complaint alleging "deficiency in service" against advocates is not maintainable under this Act.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
