Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
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A pleaded pre existing fiduciary relationship can fall within the statutory exception to benami prohibition, and whether a transaction is genuine fiduciary trust or a disguised benami is a mixed question of law and fact requiring evidence; summary dismissal at the plaint stage was inappropriate where issues had been framed and the onus to establish the statutory bar rested on the respondent. The trial court's reliance on the mere use of the word "benami" in pleadings to refuse adjudication was reversed; the impugned order is set aside and the matter returned for trial to decide the factual foundation of the fiduciary claim.
A pleaded pre existing fiduciary relationship can fall within the statutory exception to benami prohibition, and whether a transaction is genuine fiduciary trust or a disguised benami is a mixed question of law and fact requiring evidence; summary dismissal at the plaint stage was inappropriate where issues had been framed and the onus to establish the statutory bar rested on the respondent. The trial court's reliance on the mere use of the word "benami" in pleadings to refuse adjudication was reversed; the impugned order is set aside and the matter returned for trial to decide the factual foundation of the fiduciary claim.
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