Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
A writ petition challenging an adjudication order was not examined on merits because an efficacious statutory appeal was available and the limitation period for filing that appeal was still running. The HC sustained the preliminary objection, held that the petitioner's grounds could be tested before the appellate authority, and disposed of the petition without expressing any view on the merits. All issues were left open for consideration in appeal, and the petitioner was permitted to pursue the statutory appellate remedy within the time granted.
A writ petition challenging an adjudication order was not examined on merits because an efficacious statutory appeal was available and the limitation period for filing that appeal was still running. The HC sustained the preliminary objection, held that the petitioner's grounds could be tested before the appellate authority, and disposed of the petition without expressing any view on the merits. All issues were left open for consideration in appeal, and the petitioner was permitted to pursue the statutory appellate remedy within the time granted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
