Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Maintainability of an appeal depended on the power the tribunal purported to exercise, so a challenge to an order moved and dealt with under Section 17 was examinable under Section 37(2)(b), though the order was not a routine joinder order. On merits, the tribunal correctly preserved the parties' positions by allowing the same person already connected to the arbitration to participate also as trustee, pending the unresolved issue whether he had ceased to be a partner. The Court distinguished legal ownership from beneficial enjoyment, noted that a trust is not a separate legal entity, and found no perversity or error of law. The petition was rejected.
Maintainability of an appeal depended on the power the tribunal purported to exercise, so a challenge to an order moved and dealt with under Section 17 was examinable under Section 37(2)(b), though the order was not a routine joinder order. On merits, the tribunal correctly preserved the parties' positions by allowing the same person already connected to the arbitration to participate also as trustee, pending the unresolved issue whether he had ceased to be a partner. The Court distinguished legal ownership from beneficial enjoyment, noted that a trust is not a separate legal entity, and found no perversity or error of law. The petition was rejected.
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