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    Double taxation through rectification was impermissible where income already shown under proper heads was added again to business income.
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A same cause of action may have reliefs under different areas of...

Fraud and defamation can lead to both civil and criminal actions; CCI addresses abuse of dominant position.

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Companies Law December 27, 2022 Case Laws HC
A same cause of action may have reliefs under different areas of law and the party aggrieved by the same can invoke both remedies. For instance, remedy for fraud is available under civil law which may include a claim of money and under criminal law the said fraud can be prosecuted under IPC. Similarly, a party may claim damages for defamation under tort law and also initiate criminal proceedings under S.499 of IPC. Therefore, it cannot be said that Respondent No. 2 could not have approached CCI with concerns of abuse of dominant position of Petitioner No. 1. - HC

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Acts Income Tax