Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Oppression and mismanagement claim seeking rectification of the register of members was dismissed as time-barred where limitation began once appellants had knowledge of antecedent facts; the discovery rule delaying commencement of limitation does not apply when fraudulent conduct or concealment no longer suppresses knowledge. The tribunal relied on precedent that Section 17s postponement covers only concealment that prevents discovery of the cause of action, and found appellants had sufficient knowledge from events in 20062011 and prior complaints to have pursued rectification earlier, resulting in dismissal of the petition on limitation grounds.
Oppression and mismanagement claim seeking rectification of the register of members was dismissed as time-barred where limitation began once appellants had knowledge of antecedent facts; the discovery rule delaying commencement of limitation does not apply when fraudulent conduct or concealment no longer suppresses knowledge. The tribunal relied on precedent that Section 17s postponement covers only concealment that prevents discovery of the cause of action, and found appellants had sufficient knowledge from events in 20062011 and prior complaints to have pursued rectification earlier, resulting in dismissal of the petition on limitation grounds.
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