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...
Coercive recovery could not be used to defeat a subsisting statutory right of appeal where the appeal period under the Act and the relevant notification had not expired. The High Court protected the petitioner from recovery because the petitioner stated an intention to file an appeal with a stay application within the available period; if the appeal is filed, the statutory pre-deposit requirement of 10% would apply and recovery would not be pursued in any event. The petition was disposed of with liberty to the Department to recover dues in accordance with law if no appeal is filed, while all merits were kept open.
Coercive recovery could not be used to defeat a subsisting statutory right of appeal where the appeal period under the Act and the relevant notification had not expired. The High Court protected the petitioner from recovery because the petitioner stated an intention to file an appeal with a stay application within the available period; if the appeal is filed, the statutory pre-deposit requirement of 10% would apply and recovery would not be pursued in any event. The petition was disposed of with liberty to the Department to recover dues in accordance with law if no appeal is filed, while all merits were kept open.
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