Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
HC allowed the writ petition, holding that the appellate authority (R-1) had erred in dismissing the petitioner's appeal for alleged non-compliance with the mandatory 10% pre-deposit requirement. HC held that the amount already deposited by the petitioner under protest constituted sufficient compliance with the statutory pre-deposit condition and ought to have been reckoned for entertaining the appeal on merits. Consequently, the impugned order dated 28.02.2024 at Annexure-H was quashed and set aside. The matter was remanded to R-1 for fresh consideration of the statutory appeal on merits, strictly in accordance with law, without insisting on any further pre-deposit from the petitioner.
HC allowed the writ petition, holding that the appellate authority (R-1) had erred in dismissing the petitioner's appeal for alleged non-compliance with the mandatory 10% pre-deposit requirement. HC held that the amount already deposited by the petitioner under protest constituted sufficient compliance with the statutory pre-deposit condition and ought to have been reckoned for entertaining the appeal on merits. Consequently, the impugned order dated 28.02.2024 at Annexure-H was quashed and set aside. The matter was remanded to R-1 for fresh consideration of the statutory appeal on merits, strictly in accordance with law, without insisting on any further pre-deposit from the petitioner.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
