Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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...
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Respondents made a concession before the Regulatory Authority to accept interest only on amounts paid after RERA implementation. However, before the Appellate Authority, they insisted no such concession was made. Instead of filing an application with the Regulatory Authority to correct the erroneous recording of the concession, Respondents filed an appeal before the Appellate Tribunal. The Appellate Tribunal entertained the appeal without any pleading from Respondents regarding the erroneous recording of the concession. It erroneously concluded that no concession was made based on absence of certain points in the Regulatory Authority's order. The High Court held that the Appellate Tribunal committed a jurisdictional error by entertaining the appeal without Respondents first seeking clarification from the Regulatory Authority regarding the concession. It also erred by entertaining an oral plea about non-concession without any pleading in the appeal memo. The Appellate Tribunal's order was set aside as indefensible.
Respondents made a concession before the Regulatory Authority to accept interest only on amounts paid after RERA implementation. However, before the Appellate Authority, they insisted no such concession was made. Instead of filing an application with the Regulatory Authority to correct the erroneous recording of the concession, Respondents filed an appeal before the Appellate Tribunal. The Appellate Tribunal entertained the appeal without any pleading from Respondents regarding the erroneous recording of the concession. It erroneously concluded that no concession was made based on absence of certain points in the Regulatory Authority's order. The High Court held that the Appellate Tribunal committed a jurisdictional error by entertaining the appeal without Respondents first seeking clarification from the Regulatory Authority regarding the concession. It also erred by entertaining an oral plea about non-concession without any pleading in the appeal memo. The Appellate Tribunal's order was set aside as indefensible.
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