Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...
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Writ petition challenging assessment order u/s 147 dismissed. Court held that once assessee has availed alternate remedy of filing appeal, appellate authority bound by jurisdictional High Court's decisions must decide appeal considering assessee's contentions on illegality of assessment order and notice u/s 148 in light of court's interpretation of Sections 151 and 151A. Entertaining writ petitions in such circumstances would require High Court to adjudicate matters pending before appellate authorities, contrary to judicial approach. Assessee directed to pursue pending appeal before appropriate appellate authority.
Writ petition challenging assessment order u/s 147 dismissed. Court held that once assessee has availed alternate remedy of filing appeal, appellate authority bound by jurisdictional High Court's decisions must decide appeal considering assessee's contentions on illegality of assessment order and notice u/s 148 in light of court's interpretation of Sections 151 and 151A. Entertaining writ petitions in such circumstances would require High Court to adjudicate matters pending before appellate authorities, contrary to judicial approach. Assessee directed to pursue pending appeal before appropriate appellate authority.
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