Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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.