Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
The High Court considered the maintainability of a refund claim regarding GST on health care services. The court noted the principle of unjust enrichment and the availability of alternative remedies like appeal u/s 107 of the Act. It emphasized that the power of writs under Article 226 is discretionary, with the existence of an alternative remedy generally barring its use. The court found that the petitioners had not shown the orders to be without jurisdiction, nor challenged the legislation's validity. Therefore, the court dismissed the petition, stating that the petitioners had an alternative efficacious remedy through the statutory appeal process.
The High Court considered the maintainability of a refund claim regarding GST on health care services. The court noted the principle of unjust enrichment and the availability of alternative remedies like appeal u/s 107 of the Act. It emphasized that the power of writs under Article 226 is discretionary, with the existence of an alternative remedy generally barring its use. The court found that the petitioners had not shown the orders to be without jurisdiction, nor challenged the legislation's validity. Therefore, the court dismissed the petition, stating that the petitioners had an alternative efficacious remedy through the statutory appeal process.
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