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...
NCLAT considered company appeals challenging an order dismissing contempt proceedings arising from an interlocutory order passed under the I&B Code. The Appellate Tribunal held that, under Section 19 of the Contempt of Courts Act, 1971, an appeal lies only from an order or decision of a High Court "to punish for contempt," i.e., an order imposing punishment under Section 12, and not from a mere dismissal of a contempt petition. As the impugned order only rejected the contempt petition without awarding any punishment, it did not qualify as an appealable order under Section 19. NCLAT further noted that the I&B Code does not incorporate the Contempt of Courts Act by reference. Consequently, the company appeals filed by the anonymized appellants against dismissal of contempt were held not maintainable and were dismissed.
NCLAT considered company appeals challenging an order dismissing contempt proceedings arising from an interlocutory order passed under the I&B Code. The Appellate Tribunal held that, under Section 19 of the Contempt of Courts Act, 1971, an appeal lies only from an order or decision of a High Court "to punish for contempt," i.e., an order imposing punishment under Section 12, and not from a mere dismissal of a contempt petition. As the impugned order only rejected the contempt petition without awarding any punishment, it did not qualify as an appealable order under Section 19. NCLAT further noted that the I&B Code does not incorporate the Contempt of Courts Act by reference. Consequently, the company appeals filed by the anonymized appellants against dismissal of contempt were held not maintainable and were dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
