https://www.taxtmi.com/caselaws?id=364109 Judicial review under Article 226 over a Settlement Commission order is limited to manifest and egregious errors of law, non-application of mind, lack of bona fides, or failure of true and full disclosure. On the issues of TDS and royalty on software, the objections were already covered against the Revenue by binding precedent. The challenge to exclusion of adjustments for the Jharsuguda project rested on the Settlement Commission's factual appreciation and disclosed no jurisdictional or legal infirmity. No basis for interference with the Settlement Commission's order was made out, and the writ petition failed. en-us Tue, 17 Jul 2018 00:00:00 +0530 Mon, 23 Jul 2018 08:14:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364109 Judicial review under Article 226 over a Settlement Commission order is limited to manifest and egregious errors of law, non-application of mind, lack of bona fides, or failure of true and full disclosure. On the issues of TDS and royalty on software, the objections were already covered against the Revenue by binding precedent. The challenge to exclusion of adjustments for the Jharsuguda project rested on the Settlement Commission's factual appreciation and disclosed no jurisdictional or legal infirmity. No basis for interference with the Settlement Commission's order was made out, and the writ petition failed. Case-Laws Income Tax Tue, 17 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364109