Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
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HC dismissed the writ petition challenging a provisional attachment order under PMLA, holding that the petitioner cannot simultaneously pursue a writ petition and a pending appeal before the appellate tribunal under Section 26 of PMLA. The court determined the petition was not maintainable as the subject matter was already under appellate review, thereby precluding parallel judicial proceedings challenging the same provisional attachment order.
HC dismissed the writ petition challenging a provisional attachment order under PMLA, holding that the petitioner cannot simultaneously pursue a writ petition and a pending appeal before the appellate tribunal under Section 26 of PMLA. The court determined the petition was not maintainable as the subject matter was already under appellate review, thereby precluding parallel judicial proceedings challenging the same provisional attachment order.
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