Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
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...
Waiver under Section 244 for a company limited by guarantee was considered on the basis of prima facie oppression and mismanagement, exceptional circumstances, and alleged violation of the Articles of Association. The Appellate Tribunal accepted that at the waiver stage a detailed merits review was unnecessary and that concise reasons were sufficient if relevant factors were considered. It found that the order had addressed the club's affairs, the alleged illegal termination and suspension of a member during pending proceedings, the convening of the EOGM, and broader mismanagement allegations. The challenge was treated as affecting members' rights and club governance, and the withdrawal of 49 members did not defeat waiver at that stage.
Waiver under Section 244 for a company limited by guarantee was considered on the basis of prima facie oppression and mismanagement, exceptional circumstances, and alleged violation of the Articles of Association. The Appellate Tribunal accepted that at the waiver stage a detailed merits review was unnecessary and that concise reasons were sufficient if relevant factors were considered. It found that the order had addressed the club's affairs, the alleged illegal termination and suspension of a member during pending proceedings, the convening of the EOGM, and broader mismanagement allegations. The challenge was treated as affecting members' rights and club governance, and the withdrawal of 49 members did not defeat waiver at that stage.
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