Call-recording requirements for institutional-investor client communications become non-mandatory, while institutional-investor status adopts the exis...
Restricted silver imports may clear under a valid import authorisation without additional status or exchange-routing requirements unless expressly imp...
Head Office cost allocation requires prescribed transfer-pricing methods; treaty ceilings bar surcharge and cess, while duplicate taxation is excluded...
Order VII Rule 11 confines the inquiry to plaint averments. Civil courts may entertain declaratory and partition claims concerning property held in company names where the plaint alleges acquisition from a deceased person's funds; no exclusive Tribunal remedy was established. A pleaded Benami Act exception for property acquired by a Karta or HUF member from known HUF sources cannot be rejected at the threshold and requires evidence at trial. Non-joinder objections may be raised through pleadings and addressed by adding or striking out parties. The rejection or dismissal application and request to delete defendants were dismissed, while delayed written statements were permitted subject to costs.
Order VII Rule 11 confines the inquiry to plaint averments. Civil courts may entertain declaratory and partition claims concerning property held in company names where the plaint alleges acquisition from a deceased person's funds; no exclusive Tribunal remedy was established. A pleaded Benami Act exception for property acquired by a Karta or HUF member from known HUF sources cannot be rejected at the threshold and requires evidence at trial. Non-joinder objections may be raised through pleadings and addressed by adding or striking out parties. The rejection or dismissal application and request to delete defendants were dismissed, while delayed written statements were permitted subject to costs.
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TaxTMI 
TaxTMI 
