Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
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The HC held that the rectification applications under Section 161 were improperly employed to recall an order allowing the petitioner's appeal; such relief cannot substitute for the statutory appellate remedy. The court found no error apparent on the face of the record warranting rectification, as the impugned orders required substantive examination rather than a manifest clerical mistake. Consequently the rectification orders were quashed, the order allowing the appeal was restored, and the petition was allowed. The HC emphasized that an aggrieved party must pursue the prescribed statutory remedy rather than seek recall via Section 161.
The HC held that the rectification applications under Section 161 were improperly employed to recall an order allowing the petitioner's appeal; such relief cannot substitute for the statutory appellate remedy. The court found no error apparent on the face of the record warranting rectification, as the impugned orders required substantive examination rather than a manifest clerical mistake. Consequently the rectification orders were quashed, the order allowing the appeal was restored, and the petition was allowed. The HC emphasized that an aggrieved party must pursue the prescribed statutory remedy rather than seek recall via Section 161.
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