Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...
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The appellate authority misread Rule 112 by treating production of additional evidence in appeal as unavailable, without examining whether the case fell within clauses (a) to (d) of sub-rule (1). The High Court held that the petitioner's contentions on the admissibility of additional evidence required consideration, and that the matter could also have been remanded to the original authority if factual examination was necessary. Because the substantive grounds and additional evidence were not considered under Rule 112, the appellate order could not stand. The order was set aside and the appeal remanded for fresh decision, with all contentions left open.
The appellate authority misread Rule 112 by treating production of additional evidence in appeal as unavailable, without examining whether the case fell within clauses (a) to (d) of sub-rule (1). The High Court held that the petitioner's contentions on the admissibility of additional evidence required consideration, and that the matter could also have been remanded to the original authority if factual examination was necessary. Because the substantive grounds and additional evidence were not considered under Rule 112, the appellate order could not stand. The order was set aside and the appeal remanded for fresh decision, with all contentions left open.
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