https://www.taxtmi.com/caselaws?id=297829 High Court interference under Article 226 with a summons for documents in an ongoing MRTP inquiry is limited to compelling cases of demonstrable irrelevancy or mala fides, and routine interlocutory challenges will not displace the Commission's statutory powers. The definition of inter-connected undertakings under section 2(g) is not confined to formal or de jure control; effective de facto control may suffice, and the statutory categories are not mutually exclusive. Company records and foreign-tour reports were treated as prima facie relevant to questions of authority, management and control, and reference to an earlier commission report did not vitiate the summons. en-us Tue, 27 Mar 1973 00:00:00 +0530 Thu, 23 Sep 2021 10:21:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297829 High Court interference under Article 226 with a summons for documents in an ongoing MRTP inquiry is limited to compelling cases of demonstrable irrelevancy or mala fides, and routine interlocutory challenges will not displace the Commission's statutory powers. The definition of inter-connected undertakings under section 2(g) is not confined to formal or de jure control; effective de facto control may suffice, and the statutory categories are not mutually exclusive. Company records and foreign-tour reports were treated as prima facie relevant to questions of authority, management and control, and reference to an earlier commission report did not vitiate the summons. Case-Laws Companies Law Tue, 27 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297829