https://www.taxtmi.com/highlights?id=77948 The High Court considered the scope of review jurisdiction regarding the inclusion of purchase price of plant and machinery in 'Fixed Capital Investment'. Review power is distinct from appellate power. Recent Supreme Court rulings emphasize strict adherence to Order 47 Rule 1 of CPC. Review jurisdiction safeguards judicial integrity, not for re-argument. It corrects errors, not grievances. Failure to submit judgments does not constitute an error apparent on the face of the record. Mere failure to cite a judgment does not invalidate the original decision. The review application was dismissed for lack of merit. en-us Thu, 30 May 2024 07:55:59 +0530 Thu, 30 May 2024 07:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77948 The High Court considered the scope of review jurisdiction regarding the inclusion of purchase price of plant and machinery in 'Fixed Capital Investment'. Review power is distinct from appellate power. Recent Supreme Court rulings emphasize strict adherence to Order 47 Rule 1 of CPC. Review jurisdiction safeguards judicial integrity, not for re-argument. It corrects errors, not grievances. Failure to submit judgments does not constitute an error apparent on the face of the record. Mere failure to cite a judgment does not invalidate the original decision. The review application was dismissed for lack of merit. Highlights VAT and Sales Tax Thu, 30 May 2024 07:55:59 +0530 https://www.taxtmi.com/highlights?id=77948