Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Section 528 BNSS confers an extraordinary inherent power to be used sparingly to prevent abuse of process or secure the ends of justice, and not as a substitute for the ordinary statutory remedy. The HC held that a composite challenge to distinct criminal orders arising at different stages could not be maintained in a single rolled-up petition, especially where the orders rejecting discharge and framing charge were separately revisable. Because the petitioner had an efficacious remedy, did not pursue it within limitation, and approached the court belatedly after trial had commenced and participation in proceedings had occurred, the inherent jurisdiction could not be invoked to bypass the revisional forum. The petition was dismissed as not maintainable, and conversion into a criminal revision was refused.
Section 528 BNSS confers an extraordinary inherent power to be used sparingly to prevent abuse of process or secure the ends of justice, and not as a substitute for the ordinary statutory remedy. The HC held that a composite challenge to distinct criminal orders arising at different stages could not be maintained in a single rolled-up petition, especially where the orders rejecting discharge and framing charge were separately revisable. Because the petitioner had an efficacious remedy, did not pursue it within limitation, and approached the court belatedly after trial had commenced and participation in proceedings had occurred, the inherent jurisdiction could not be invoked to bypass the revisional forum. The petition was dismissed as not maintainable, and conversion into a criminal revision was refused.
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