Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
Article 226 writ jurisdiction is ordinarily not used to enforce purely contractual monetary claims where liability is disputed and no public law element is shown. The source decision turned on contested issues about supplies, invoice genuineness, an alleged settlement, the parties' relationship, contractual performance, and account correctness, all requiring oral and documentary evidence. The fact that official respondents benefited from the work did not itself create a right to divert amounts payable to the contractor. The writ petition was therefore not amenable to adjudication under Article 226, leaving the claimant to pursue remedies in accordance with law.
Article 226 writ jurisdiction is ordinarily not used to enforce purely contractual monetary claims where liability is disputed and no public law element is shown. The source decision turned on contested issues about supplies, invoice genuineness, an alleged settlement, the parties' relationship, contractual performance, and account correctness, all requiring oral and documentary evidence. The fact that official respondents benefited from the work did not itself create a right to divert amounts payable to the contractor. The writ petition was therefore not amenable to adjudication under Article 226, leaving the claimant to pursue remedies in accordance with law.
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