Unless a sense of hierarchical discipline is observed, while implementing fiscal legislation, exercise of powers would be rendered arbitrary and subject to whim and caprice of Assessing Officers

DECIDED BY: HIGH COURT OF BOMBAY, IN THE CASE OF: McKinsey and Company Inc. Vs. Union of India, APPEAL NO: Writ Petition (L) No. 805 of 2010, DECIDED ON April 27, 2010 ORAL JUDGMENT (Per Dr. D.Y. Chandrachud, J.) 1. Rule. With the consent of the learned counsel appearing on behalf of the petitioner and the learned counsel appearing on behalf of the Revenue, the petition is taken up for hearing and final disposal. Counsel for the respondents waives service. 2. The petitioner is a non-resident company incorporated under the laws of the United States. The petitioner forms part of the McKinsey Gro...