Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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The petitioners challenged the attachment of their bank account and steps taken by the respondents pursuant to an order of rectification, alleging irregular recovery before the expiry of the appeal filing period. The court held that since the petitioners had not filed an appeal against the order u/s 73, they cannot invoke extraordinary writ jurisdiction when an efficacious alternate remedy is available. The petitioners were permitted to approach the appellate authority within 15 days, and the authority was directed to condone the delay and hear the appeal within 8 weeks. If the appeal is filed within the prescribed time and 10% of the disputed tax has been recovered or deposited, the orders challenged before the appellate authority shall be deemed stayed, and the order attaching the petitioners' bank account shall not be given further effect. The petition was disposed of accordingly.
The petitioners challenged the attachment of their bank account and steps taken by the respondents pursuant to an order of rectification, alleging irregular recovery before the expiry of the appeal filing period. The court held that since the petitioners had not filed an appeal against the order u/s 73, they cannot invoke extraordinary writ jurisdiction when an efficacious alternate remedy is available. The petitioners were permitted to approach the appellate authority within 15 days, and the authority was directed to condone the delay and hear the appeal within 8 weeks. If the appeal is filed within the prescribed time and 10% of the disputed tax has been recovered or deposited, the orders challenged before the appellate authority shall be deemed stayed, and the order attaching the petitioners' bank account shall not be given further effect. The petition was disposed of accordingly.
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