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...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
The SC held that the complainant, a corporate entity, was not a "consumer" under Section 2(1)(d) of the Consumer Protection Act, 1986 because the purchase of a software license was for commercial purposes to automate operations and maximise profits, not for self-employment or personal livelihood. The Court distinguished self-employed individuals from corporate entities, observing that the Explanation excludes only goods/services used exclusively for earning livelihood by self-employment. Both the State Commission and the National Commission correctly found lack of maintainability of the complaint on the consumer law forum. Consequently, the complaint was non-maintainable under the Act and the appeal was dismissed.
The SC held that the complainant, a corporate entity, was not a "consumer" under Section 2(1)(d) of the Consumer Protection Act, 1986 because the purchase of a software license was for commercial purposes to automate operations and maximise profits, not for self-employment or personal livelihood. The Court distinguished self-employed individuals from corporate entities, observing that the Explanation excludes only goods/services used exclusively for earning livelihood by self-employment. Both the State Commission and the National Commission correctly found lack of maintainability of the complaint on the consumer law forum. Consequently, the complaint was non-maintainable under the Act and the appeal was dismissed.
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