Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Page of 4805
Press 'Enter' after typing page number.
1201 to 1220 of 96100 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC dismissed the petition on maintainability grounds, holding that an effective alternate remedy existed through statutory appeal to the Commissioner, Central Tax (Appeal) against the adjudicating authority's order. While acknowledging that the rule against entertaining Article 226 petitions when statutory appellate remedies are available is not rigid and exceptions exist per Supreme Court precedents, the court found no exceptional circumstances warranting intervention. The appellant received adequate opportunity to present submissions both before and after the show cause notice, with statements recorded and replies submitted during adjudication under statutory provisions. No violation of natural justice principles occurred. The appeal was dismissed with no grounds found to interfere with the Single Bench order.
The HC dismissed the petition on maintainability grounds, holding that an effective alternate remedy existed through statutory appeal to the Commissioner, Central Tax (Appeal) against the adjudicating authority's order. While acknowledging that the rule against entertaining Article 226 petitions when statutory appellate remedies are available is not rigid and exceptions exist per Supreme Court precedents, the court found no exceptional circumstances warranting intervention. The appellant received adequate opportunity to present submissions both before and after the show cause notice, with statements recorded and replies submitted during adjudication under statutory provisions. No violation of natural justice principles occurred. The appeal was dismissed with no grounds found to interfere with the Single Bench order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
