201807.18
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Supplier under MSMED Act

  In the matter of M/S Ramky Infrastructure Private Limited v.Micro and Small Enterprises Facilitation Council &Anr, the High Court of Delhi under W.P.(C) 5004/2017 & CM No. 21615/2017, delivered on 04.07.2018, held that “Even if an entity has not filed a Memorandum as required under Section 8(1) of the MSMED Act, it would still be treated as…

201807.10
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Res Judicata Vs Principle of Consistency

Res Judicata Vs Principle of Consistency Res Judicata Vs Principle of Consistency   In Principal Commissioner of Income Tax v. M/s Quest Investment Advisors Pvt. Ltd, under Income Tax Appeal No. 280 OF 2016 – High Court of Bombay dealt with “Res Judicata” and “Principle of Consistency” as held as under: ISSUES 1.Whether the Tribunal was justified…