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Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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The High Court examined the seizure orders and found that the officer had analyzed the relevant material and formed a "reason to believe" before effecting seizures. The Competent Authority's order confirming the seizures was based on tangible material. At this stage, a Constitutional Court cannot interdict investigations or probe evidentiary value. The Court exercises judicial review to determine if objective and tangible material was available before seizure action. The writ Court is not an appellate authority and cannot evaluate disputed facts like the nature of transactions, connections with other entities, and alleged FEMA violations. The Single Judge rightly relegated the matter to the Adjudicating Authority, which will decide on the sanctity of seizure and validity of the Confirmation Order while adjudicating the complaint. The High Court found no reason to interfere with the Single Judge's observations.
The High Court examined the seizure orders and found that the officer had analyzed the relevant material and formed a "reason to believe" before effecting seizures. The Competent Authority's order confirming the seizures was based on tangible material. At this stage, a Constitutional Court cannot interdict investigations or probe evidentiary value. The Court exercises judicial review to determine if objective and tangible material was available before seizure action. The writ Court is not an appellate authority and cannot evaluate disputed facts like the nature of transactions, connections with other entities, and alleged FEMA violations. The Single Judge rightly relegated the matter to the Adjudicating Authority, which will decide on the sanctity of seizure and validity of the Confirmation Order while adjudicating the complaint. The High Court found no reason to interfere with the Single Judge's observations.
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