National Consumer Disputes Redressal Commission
Case BriefsTribunals/Commissions/Regulatory Bodies

“The purpose of looking into the records of the lower fora in revision is principally to see whether any jurisdictional error or material irregularity has been committed, which has to be judged by seeing their orders in the light of the evidence and material placed before them i.e., the material which they were privy to when they passed their orders”

Case BriefsSupreme Court

Karnataka High Court and ITAT committed a “grave error” in holding that the requirement of furnishing a declaration under Section 10B (8) of the Income Tax Act, 1961 (IT Act) is mandatory, but the time limit within which the declaration is to be filed is not mandatory but is directory.