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    <title>2019 (11) TMI 1824 - Supreme Court</title>
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    <description>The SC held that an appellant trust qualified as a consumer under Section 2(1)(d) of Consumer Protection Act, 1986. The trust&#039;s purchase of flats to provide hostel accommodation to hospital nurses was not for commercial purpose, as there was no direct nexus between the purchase and profit-generating activities. The flats were provided rent-free to employees as welfare measures, which employers are obligated to provide in a socialist economy. Though such facilities may indirectly improve efficiency and hospital reputation, this constitutes mere conjecture without direct causal chain to increased profits. The matter was remanded to National Commission for consideration.</description>
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    <pubDate>Thu, 14 Nov 2019 00:00:00 +0530</pubDate>
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      <title>2019 (11) TMI 1824 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=314003</link>
      <description>The SC held that an appellant trust qualified as a consumer under Section 2(1)(d) of Consumer Protection Act, 1986. The trust&#039;s purchase of flats to provide hostel accommodation to hospital nurses was not for commercial purpose, as there was no direct nexus between the purchase and profit-generating activities. The flats were provided rent-free to employees as welfare measures, which employers are obligated to provide in a socialist economy. Though such facilities may indirectly improve efficiency and hospital reputation, this constitutes mere conjecture without direct causal chain to increased profits. The matter was remanded to National Commission for consideration.</description>
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      <pubDate>Thu, 14 Nov 2019 00:00:00 +0530</pubDate>
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