Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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The HC declined to exercise extraordinary jurisdiction under Article 226, holding that the petition challenging an ex facie jurisdictional order is not maintainable in the absence of pleadings justifying waiver of the pre-deposit requirement. The court emphasized that the statutory regime, including pre-deposit, must be adhered to and alternative remedies must be exhausted before invoking writ jurisdiction. Reliance on precedents confirmed that the petitioner failed to demonstrate any exceptional circumstances warranting interference. Consequently, the petition was dismissed, and the petitioner was directed to pursue the efficacious alternate remedy available under the statutory framework. This decision underscores the principle that writ jurisdiction is not a substitute for statutory remedies, especially where the impugned order is passed without jurisdiction and time limitations are applicable.
The HC declined to exercise extraordinary jurisdiction under Article 226, holding that the petition challenging an ex facie jurisdictional order is not maintainable in the absence of pleadings justifying waiver of the pre-deposit requirement. The court emphasized that the statutory regime, including pre-deposit, must be adhered to and alternative remedies must be exhausted before invoking writ jurisdiction. Reliance on precedents confirmed that the petitioner failed to demonstrate any exceptional circumstances warranting interference. Consequently, the petition was dismissed, and the petitioner was directed to pursue the efficacious alternate remedy available under the statutory framework. This decision underscores the principle that writ jurisdiction is not a substitute for statutory remedies, especially where the impugned order is passed without jurisdiction and time limitations are applicable.
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