Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
The case involves a review petition filed in the Madhya Pradesh High Court seeking to recall an order that dismissed an appeal due to the absence of substantial questions of law. The court held that a review application is maintainable for reasons such as the discovery of new evidence, a mistake or error apparent on the face of the record, or any other sufficient reason. The review power is distinct from appellate power and cannot be used to rehash old arguments. The court cited legal precedents to emphasize that a decision can only be reviewed if it contains an error evident on the face of the record, not merely because it is erroneous. Ultimately, the court found no error apparent on the face of the record to justify interfering with the impugned order.
The case involves a review petition filed in the Madhya Pradesh High Court seeking to recall an order that dismissed an appeal due to the absence of substantial questions of law. The court held that a review application is maintainable for reasons such as the discovery of new evidence, a mistake or error apparent on the face of the record, or any other sufficient reason. The review power is distinct from appellate power and cannot be used to rehash old arguments. The court cited legal precedents to emphasize that a decision can only be reviewed if it contains an error evident on the face of the record, not merely because it is erroneous. Ultimately, the court found no error apparent on the face of the record to justify interfering with the impugned order.
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