Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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The AT held that civil courts and the tribunal lack jurisdiction to determine cultivation rights, which fall exclusively within the revenue courts' purview. The appellants had transferred cultivation rights via sub-leases to third parties, thereby forfeiting any right to repossess those rights. Additionally, as the appellants were not recorded owners in revenue records, they possessed no authority to evict the sub-lessees for alleged breaches under the Tamil Nadu Cultivating Tenants (Payment of Fair Rent) Act, 1956. Consequently, the appellants lacked locus standi to challenge the sub-lessees' rights. The appeals were dismissed on these grounds.
The AT held that civil courts and the tribunal lack jurisdiction to determine cultivation rights, which fall exclusively within the revenue courts' purview. The appellants had transferred cultivation rights via sub-leases to third parties, thereby forfeiting any right to repossess those rights. Additionally, as the appellants were not recorded owners in revenue records, they possessed no authority to evict the sub-lessees for alleged breaches under the Tamil Nadu Cultivating Tenants (Payment of Fair Rent) Act, 1956. Consequently, the appellants lacked locus standi to challenge the sub-lessees' rights. The appeals were dismissed on these grounds.
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