GST payment representations require record-based, reasoned decisions while substantive entitlement remains open for determination by competent authori...
Reassessment sanction under extended limitation required approval from the competent specified authority, invalidating proceedings approved by an inco...
Internal CUP benchmarking for fixed-rate Masala Bonds prevails over floating external comparables, eliminating the related transfer-pricing adjustment...
Jurisdictional validity of revision notices: incorrect official capacity and mere change of opinion invalidate revision of property income assessments...
The ‘power to grant ‘permission to withdraw’ a ‘suit’ with ‘Liberty to file a fresh suit’, is to be used very cautiously. Also that ‘withdrawal of a suit’, as ‘plaintiff’, wants to file fresh ‘suit’ ‘on a new cause of action’, ‘Leave’ of the court, is not required - A ‘Court of Law’, cannot exercise its ‘discretionary jurisdiction’ de-hors, the ‘Statutory Law’ and in fact, ‘its discretion’ must be exercised in terms of the ‘existing statute’. - AT
The ‘power to grant ‘permission to withdraw’ a ‘suit’ with ‘Liberty to file a fresh suit’, is to be used very cautiously. Also that ‘withdrawal of a suit’, as ‘plaintiff’, wants to file fresh ‘suit’ ‘on a new cause of action’, ‘Leave’ of the court, is not required - A ‘Court of Law’, cannot exercise its ‘discretionary jurisdiction’ de-hors, the ‘Statutory Law’ and in fact, ‘its discretion’ must be exercised in terms of the ‘existing statute’. - AT
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