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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...
The HC set aside the appellate authority's order dated 17 February 2025 dismissing the petitioner's appeal on the ground of the petitioner's alleged intent to avail an Amnesty Scheme. The HC held that, even if withdrawal of the appeal was a precondition to claim amnesty, only the petitioner could elect to withdraw; the appellate authority had no jurisdiction to dismiss the appeal suo motu absent any withdrawal request. Such dismissal, without notice or hearing, unlawfully deprived the petitioner both of eligibility under the Amnesty Scheme and of adjudication on merits. The HC remanded the matter to the appellate authority to rehear and decide the appeal afresh on merits, in accordance with law. The petition was allowed by way of remand.
The HC set aside the appellate authority's order dated 17 February 2025 dismissing the petitioner's appeal on the ground of the petitioner's alleged intent to avail an Amnesty Scheme. The HC held that, even if withdrawal of the appeal was a precondition to claim amnesty, only the petitioner could elect to withdraw; the appellate authority had no jurisdiction to dismiss the appeal suo motu absent any withdrawal request. Such dismissal, without notice or hearing, unlawfully deprived the petitioner both of eligibility under the Amnesty Scheme and of adjudication on merits. The HC remanded the matter to the appellate authority to rehear and decide the appeal afresh on merits, in accordance with law. The petition was allowed by way of remand.
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