Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The High Court considered the maintainability of an appeal against an Order-in-Original and jurisdiction to pass an order in appeal under the Finance Act, 1994. The Court noted that an appeal lies u/s 86 against the Order-in-Appeal. The Court distinguished between 'entertainability' and 'maintainability' of a writ petition, emphasizing that the existence of an alternative remedy does not bar the maintainability of a writ petition. The Court held that disputed factual issues should be decided by the appropriate authorities and not in a writ petition. The Court found no exceptional circumstances to entertain the writ petition and directed the petitioner to pursue the statutory remedy of appeal u/s 86 of the Finance Act, 1994. The Court recalled the interim order and disposed of the petition.
The High Court considered the maintainability of an appeal against an Order-in-Original and jurisdiction to pass an order in appeal under the Finance Act, 1994. The Court noted that an appeal lies u/s 86 against the Order-in-Appeal. The Court distinguished between 'entertainability' and 'maintainability' of a writ petition, emphasizing that the existence of an alternative remedy does not bar the maintainability of a writ petition. The Court held that disputed factual issues should be decided by the appropriate authorities and not in a writ petition. The Court found no exceptional circumstances to entertain the writ petition and directed the petitioner to pursue the statutory remedy of appeal u/s 86 of the Finance Act, 1994. The Court recalled the interim order and disposed of the petition.
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