Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
A review order restoring pending appeals was treated as a consequence of the liberty expressly reserved in the earlier appellate order and of the Supreme Court's recall of the binding precedent. The HC held that, where the Tribunal allowed review and restored the appeals in terms of that liberty, the appellants could not challenge the restoration by disputing review power or limitation. It further held that an order granting review and reviving the main appeal is interlocutory and not independently appealable, because the CPC applies to the Tribunal and the bar in Order 47 Rule 7 CPC operates against an appeal from such a review order. The appeals were dismissed as not maintainable.
A review order restoring pending appeals was treated as a consequence of the liberty expressly reserved in the earlier appellate order and of the Supreme Court's recall of the binding precedent. The HC held that, where the Tribunal allowed review and restored the appeals in terms of that liberty, the appellants could not challenge the restoration by disputing review power or limitation. It further held that an order granting review and reviving the main appeal is interlocutory and not independently appealable, because the CPC applies to the Tribunal and the bar in Order 47 Rule 7 CPC operates against an appeal from such a review order. The appeals were dismissed as not maintainable.
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