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“It was observed that even in the petition filed before the District Magistrate, the appellants produced only postal receipt and copy of paper publication, and proof of service of personal notice was not produced.”
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Commercial wisdom of the CoC in choosing the mode and counter-party of sale of assets, whether core or non-core, encumbered or unencumbered, is non-justiciable, barring jurisdictional or regulatory violations.
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Section 67 of the Finance Act, 1994 takes care of the cases where the service provider receives any part of a consideration in non-monetary form or by way of reimbursement and that such item does not figure in the invoices raised, thereby resulting in the real value of taxable service.
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The NHRC has issued notices to the Chief Secretary and the Director General of Police, Rajasthan, calling for a detailed report on the matter within two weeks.
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The NHRC sought detailed report from the Chief Secretary and Director General of Police, Jammu and Kashmir, within two weeks.
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The Tribunal stated that the AO must record satisfaction explaining why the assessee’s own disallowance is unacceptable, but it was not done in the present case.
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Intellectual property not registered in India do not constitute ‘intellectual property rights’ within the meaning of Section 65(55a) of the Finance Act, 1994 and the related services are not ‘intellectual property services’ within the meaning of Section 65 (55b) of the Finance Act, 1954.
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The NHRC has issued notices to the Chief Secretary and the Director General of Police, Karnataka, calling for a detailed report on the matter within two weeks.
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In the present case, the issue was whether CCI has power to examine the case, where the subject matter was protected by the Patent Act. The Tribunal observed that Section 3(5) of the Competition Act, 2002 states that the Competition Act will not restrict the right of any person in protecting his rights under the Patent Act.
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The DCDRC said that it is expected from IRCTC to maintain certain standards and to check the quality of food that is being served to the consumers while travelling.
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Reaffirming the principle that transactions in securities fall outside the ambit of GST, the Gujarat Appellate Authority for Advance Ruling held that ITC on share buyback expenses is inadmissible and must be reversed under Section 17(3) of the CGST Act, 2017.
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The NHRC sought detailed reports from the Director Generals of Police of all three states within two weeks.
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The NHRC issued notice to the State DGP, calling for a detailed report on the matter within two weeks.
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A notice under Section 148-A(b) of the Income Tax Act, 1961 was issued to the assessee, stating that income had escaped assessment under the provisions of Section 147, regarding sale, purchase of properties and contractual receipts.
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“It is the duty of the online platform, which is offering such services, to ensure that correct product is delivered by the seller who is having business to business contract with them”.
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The NHRC issued notices to the Chief Secretary and the Director General of Police, Government of Rajasthan, calling for a detailed report on the matter within two weeks.
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“Consideration out of surrender of tenancy right on account of immovable property cannot be considered as service as per definition under Section 65-B(44) of the Finance Act, 1994 and no service tax is payable.”
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“The alleged conduct of concerted practice by NSE and BSE of prescribing standard agreement flows from the regulatory architecture and therefore, does not attract the provision of Section 3(3) of the Competition Act, 2002.”
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In a preliminary inquiry, it was prima facie observed that Drishti IAS had allegedly published the claim/advertisement and simultaneously advertised various types of courses provided by them on its official website while concealing important information. Therefore DG (Investigation) was requested to look into the matter.
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The appellant was not registered with Gujarat Pollution Control Board for processing goods like Lead Acid Batteries and so they were clearing these goods to their buyers who had license from Pollution Control Board to process old/used Lead Acid Batteries for extraction of lead scrap.
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