Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Maintainability of PILs alleging tax evasion depends on a genuine public injury and cannot be used to advance private commercial disputes or seek judicial supervision of statutory tax investigations. Assessment of alleged GST and income-tax evasion, the quantum involved and resulting liability requires examination of commercial and tax records through prescribed statutory procedures. Where tax authorities have initiated enquiries and no mala fides or dereliction of statutory duty is shown, non-disclosure of enquiry progress does not justify mandamus or court monitoring. Recasting substantially similar relief previously rejected for lack of locus as a PIL does not cure that defect. The High Court dismissed the PIL at the threshold and forfeited the security deposit for abuse of PIL jurisdiction.
Maintainability of PILs alleging tax evasion depends on a genuine public injury and cannot be used to advance private commercial disputes or seek judicial supervision of statutory tax investigations. Assessment of alleged GST and income-tax evasion, the quantum involved and resulting liability requires examination of commercial and tax records through prescribed statutory procedures. Where tax authorities have initiated enquiries and no mala fides or dereliction of statutory duty is shown, non-disclosure of enquiry progress does not justify mandamus or court monitoring. Recasting substantially similar relief previously rejected for lack of locus as a PIL does not cure that defect. The High Court dismissed the PIL at the threshold and forfeited the security deposit for abuse of PIL jurisdiction.
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