TMI Blog2021 (2) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Rules, 2017 - HELD THAT:- The counsel for the petitioner to, before the next date of hearing, place before this Court the agreement / arrangement of the petitioner, if any, with the foreign company, which is entitled to the trade mark SUBWAY and / or showing the authority under which the petitioner is issuing franchises in India. The petitioner to also place before this Court, before the next d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Rules, 2017, is at the stage of notice. 4. Issue notice. 5. Notice is accepted by the counsel for the respondents. 6. It is the contention of the counsel for the petitioner that the petitioner herein is the franchisor of the petitioners in W.P.(C) No.1765/2021 and W.P.(C) No.1766/2021 also listed today. It is argued that the petitioner, as the franchisor, cannot be liable for anti-profitee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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