Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Writ petition challenging adjudication order for recovery of inadmissible income tax return with interest and penalty. Court found non-application of mind and violation of principles of natural justice in the adjudication order as it failed to consider relevant documents. Writ petition dismissed solely on grounds of availability of alternate remedy, without examining merits. Court held preliminary ground raised by assessee in challenging adjudication order would not involve adjudication into facts, and writ court can examine effect of earlier order and subsequent proceedings on same set of facts. Writ petition restored for fresh hearing after affidavit-in-opposition filed by Department. Appeal allowed.
Writ petition challenging adjudication order for recovery of inadmissible income tax return with interest and penalty. Court found non-application of mind and violation of principles of natural justice in the adjudication order as it failed to consider relevant documents. Writ petition dismissed solely on grounds of availability of alternate remedy, without examining merits. Court held preliminary ground raised by assessee in challenging adjudication order would not involve adjudication into facts, and writ court can examine effect of earlier order and subsequent proceedings on same set of facts. Writ petition restored for fresh hearing after affidavit-in-opposition filed by Department. Appeal allowed.
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