Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Invocation of a continuing guarantee by demand was treated as the point when liability became enforceable, so the Section 95 insolvency application against the personal guarantor was held to be within limitation because the demand notice preceded the filing date. The creditor's debt and default were found sufficiently established through the guarantee and acknowledgment, audited balance sheets showing borrowings, and admission of the claim in liquidation proceedings; discrepancies in the amounts stated across proceedings did not defeat admission at that stage. Allegations of conflict of interest against the resolution professional were not accepted as a ground to interfere with the admission order, though the merits of that allegation were left open. The appeal was dismissed.
Invocation of a continuing guarantee by demand was treated as the point when liability became enforceable, so the Section 95 insolvency application against the personal guarantor was held to be within limitation because the demand notice preceded the filing date. The creditor's debt and default were found sufficiently established through the guarantee and acknowledgment, audited balance sheets showing borrowings, and admission of the claim in liquidation proceedings; discrepancies in the amounts stated across proceedings did not defeat admission at that stage. Allegations of conflict of interest against the resolution professional were not accepted as a ground to interfere with the admission order, though the merits of that allegation were left open. The appeal was dismissed.
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