Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
The HC dismissed the writ challenging a suo motu revision order by an Additional Commissioner under s.23(4)(a) of the OST Act, holding the Additional Commissioner validly exercised delegated revisionary power and that the Commissioner lacked jurisdiction to re-initiate revision once such delegated power was exercised. By virtue of the non-obstante clause in s.23(4)(d) and the delegation scheme under s.3/Rule 3, any remedy lies by way of appeal to the Commissioner under s.23(4)(c)(ii). The petitioner was directed to pursue the statutory appellate remedy against the order dated 31 May 2025 before the Commissioner and may raise all available grounds; the writ petition was disposed.
The HC dismissed the writ challenging a suo motu revision order by an Additional Commissioner under s.23(4)(a) of the OST Act, holding the Additional Commissioner validly exercised delegated revisionary power and that the Commissioner lacked jurisdiction to re-initiate revision once such delegated power was exercised. By virtue of the non-obstante clause in s.23(4)(d) and the delegation scheme under s.3/Rule 3, any remedy lies by way of appeal to the Commissioner under s.23(4)(c)(ii). The petitioner was directed to pursue the statutory appellate remedy against the order dated 31 May 2025 before the Commissioner and may raise all available grounds; the writ petition was disposed.
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