Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
A writ petition challenging an order-in-original and recovery proceedings was not entertained because the petitioner had an available statutory appellate remedy with a prescribed limitation period and limited condonation, but failed to use it in time. The High Court held that Article 226 cannot ordinarily be invoked to bypass the statutory machinery where the party has disabled itself from pursuing the appellate remedy by its own default. Relying on Supreme Court authority, the Court declined writ jurisdiction and dismissed the petition after finding that the permissible appellate period had already expired.
A writ petition challenging an order-in-original and recovery proceedings was not entertained because the petitioner had an available statutory appellate remedy with a prescribed limitation period and limited condonation, but failed to use it in time. The High Court held that Article 226 cannot ordinarily be invoked to bypass the statutory machinery where the party has disabled itself from pursuing the appellate remedy by its own default. Relying on Supreme Court authority, the Court declined writ jurisdiction and dismissed the petition after finding that the permissible appellate period had already expired.
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