Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
The High Court considered the maintainability of a writ petition seeking a writ of prohibition despite the petitioner not challenging the allegedly erroneous orders. The Court clarified that a writ of prohibition is typically used to supervise and restrict courts or tribunals from acting beyond their jurisdiction. Reference was made to a Supreme Court case emphasizing the distinction between issuing writs of certiorari and prohibition to correct jurisdictional errors. While both writs can correct jurisdictional errors, certiorari corrects after a decision, and prohibition can prevent errors before a decision. In this case, as the appellate authority had already made a determination, issuing a writ of prohibition was deemed unnecessary. The Court found the petitioner's request to defer recovery without seeking adjudication of rights insufficient, leading to the dismissal of the writ petition.
The High Court considered the maintainability of a writ petition seeking a writ of prohibition despite the petitioner not challenging the allegedly erroneous orders. The Court clarified that a writ of prohibition is typically used to supervise and restrict courts or tribunals from acting beyond their jurisdiction. Reference was made to a Supreme Court case emphasizing the distinction between issuing writs of certiorari and prohibition to correct jurisdictional errors. While both writs can correct jurisdictional errors, certiorari corrects after a decision, and prohibition can prevent errors before a decision. In this case, as the appellate authority had already made a determination, issuing a writ of prohibition was deemed unnecessary. The Court found the petitioner's request to defer recovery without seeking adjudication of rights insufficient, leading to the dismissal of the writ petition.
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