Call-recording requirements for institutional-investor client communications become non-mandatory, while institutional-investor status adopts the exis...
Restricted silver imports may clear under a valid import authorisation without additional status or exchange-routing requirements unless expressly imp...
Head Office cost allocation requires prescribed transfer-pricing methods; treaty ceilings bar surcharge and cess, while duplicate taxation is excluded...
Section 260A(7) imports CPC appellate procedure into High Court income-tax appeals to the extent compatible with Section 260A. Because such appeals resemble second appeals and Order XLII applies Order XLI to them, Order XLI Rule 22 can permit cross-objections despite no express provision in Section 260A. A cross-objection remains limited to the adverse part of the Tribunal's order and must raise a substantial question of law. It cannot expand jurisdiction to factual issues or matters outside that order. Maintainability therefore depends on satisfying the statutory substantial-question-of-law requirement.
Section 260A(7) imports CPC appellate procedure into High Court income-tax appeals to the extent compatible with Section 260A. Because such appeals resemble second appeals and Order XLII applies Order XLI to them, Order XLI Rule 22 can permit cross-objections despite no express provision in Section 260A. A cross-objection remains limited to the adverse part of the Tribunal's order and must raise a substantial question of law. It cannot expand jurisdiction to factual issues or matters outside that order. Maintainability therefore depends on satisfying the statutory substantial-question-of-law requirement.
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