Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Petitioner failed to produce the complete email extract confirming receipt of notices, creating a procedural irregularity that informed interim relief. The court required an interim deposit to secure the revenue interest because the effective promoter had left and the petitioner is represented by a senior citizen director; consequence is immediate: Rs. 25,00,000 must be deposited within 30 days by the petitioner (or her son as representative). Noncompliance permits respondents to treat the writ as dismissed and to take steps including extradition proceedings against the son. Writ petition disposed.
Petitioner failed to produce the complete email extract confirming receipt of notices, creating a procedural irregularity that informed interim relief. The court required an interim deposit to secure the revenue interest because the effective promoter had left and the petitioner is represented by a senior citizen director; consequence is immediate: Rs. 25,00,000 must be deposited within 30 days by the petitioner (or her son as representative). Noncompliance permits respondents to treat the writ as dismissed and to take steps including extradition proceedings against the son. Writ petition disposed.
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