Home Highlights May 2012 Year 2012 This

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1. Writ petition - alternative remedy - Transfer pricing adjustments - ALP - retrospective effect to section 92CA (2A) - sale of the call centre business - Writ Petition...

2. Validity of writ petition - Tribunal has jurisdiction to entertain the question of law as well as violation of principles of natural justice (with some exemptions) -...

3. IT- waiver of penalty – no appellate remedy available – HC accepts writ petition

4. Availability of alternative remedy - bar to invoke writ jurisdiction or not - Once the petitioner has availed the remedy of appeal, it would be inappropriate to...

5. Demand u/s 201 - alternative remedy - Petitioner cannot be permitted to bypass the statutory provisions and preempt departmental authorities from exercising statutory...

6. Maintainability of writ petition - Section 107 clearly provides an efficacious alternative remedy to the petitioner to approach the appellate authority - It is a settled...

7. Arbitration Award - Maintainability of petition before the HC - availability of alternative remedy of appeal - Against the award made by the learned Arbitrator made...

8. Maintainability of writ petition - availability of alternative remedy of appeal - In a tax matter when a statutory remedy of appeal is available, the High Court ought...

9. Maintainability of writ petition - It prima-facie appears from the reliefs prayed for that if an appeal is filed, then towards pre-deposit the writ-applicant is obliged...

10. Delegation of powers by the commissioner - Provisional attachment - Proceedings initiated u/s 83 - when a statutory form is created by law for redressal of grievance, a...