Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
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.
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