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Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
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.
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