Principal- Agent Archives

Case Briefs Tribunals/Commissions/Regulatory Bodies

Purchasing coal from coal companies for reselling to consumers is not taxable service under Finance Act,1994: CESTAT

The Tribunal opined that once the coal companies have charged sales tax/VAT at the appropriate rate on the sale of coal to appellant and in turn, appellant has charged sales tax/VAT to the consumers of coal, the transaction is one of sale/purchase and not of rendering service.

Case Briefs Tribunals/Commissions/Regulatory Bodies

Operational Creditor is under obligation to recover money from its client and not agent: NCLT decides while dismissing a petition filed under S. 9 IBC

National Company Law Tribunal, Mumbai Bench: The Coram of H.V. Subba Rao (Judicial Member) and Chandra Bhan Singh (Technical Member) dismissed a

Case Briefs High Courts

Madras HC | Presumption under S. 139 NI Act not available in case of principal-agent relationship between accused and complainant

Madras High Court: G. Jayachandran, J., dismissed an appeal directed against the judgment of the first Appellate Court whereby it had reversed the