The Court held that the existence of a common director does not dilute corporate separateness, nor does it authorise the tax department to recover dues of one company from another.

The Tribunal set aside the service tax demand against the Amway distributor, noting the SCN lacked clarity and held that distributors resell goods on their own account not service providers.

The DRAT set aside the award of ₹50,000 compensation to borrowers, since SBI withdrew the defective SARFAESI notices before taking possession, the compensation was not met and the appeal was allowed.