Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors...
Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and veri...
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A supervisory challenge under Article 227 was maintainable despite an available appellate remedy before the NCLAT because the grievance was that the tribunal had acted without jurisdiction. The High Court held that an alternative remedy does not bar review where a tribunal is alleged to have exceeded its authority or committed a jurisdictional error, and it rejected the maintainability objection. On contempt jurisdiction, the Court held that the NCLT could only examine wilful disobedience of the earlier order and could not alter the substantive interim arrangement by directing completion of the sale process. That direction was set aside, while the sale certificate and consequential steps were left to abide by the outcome of the pending interlocutory application.
A supervisory challenge under Article 227 was maintainable despite an available appellate remedy before the NCLAT because the grievance was that the tribunal had acted without jurisdiction. The High Court held that an alternative remedy does not bar review where a tribunal is alleged to have exceeded its authority or committed a jurisdictional error, and it rejected the maintainability objection. On contempt jurisdiction, the Court held that the NCLT could only examine wilful disobedience of the earlier order and could not alter the substantive interim arrangement by directing completion of the sale process. That direction was set aside, while the sale certificate and consequential steps were left to abide by the outcome of the pending interlocutory application.
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