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...
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.
Note: It is a system-generated summary and is for quick reference only.