Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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Under Sections 13 and 14 CPC, a certified foreign judgment ordinarily carries conclusiveness and a rebuttable presumption of competent jurisdiction, but that presumption is not absolute at the interim stage where substantial objections exist. The text explains that an exclusive ICC arbitration clause, ongoing arbitration over the same dispute, and alleged breach of natural justice in the foreign proceedings made the Russian court's competence prima facie doubtful, so the judgment could not be treated as conclusive proof of liability for interim relief. In the money recovery suit, the plaintiff also failed to establish a prima facie case, and the balance of convenience favoured the defendant, so interim injunction was refused.
Under Sections 13 and 14 CPC, a certified foreign judgment ordinarily carries conclusiveness and a rebuttable presumption of competent jurisdiction, but that presumption is not absolute at the interim stage where substantial objections exist. The text explains that an exclusive ICC arbitration clause, ongoing arbitration over the same dispute, and alleged breach of natural justice in the foreign proceedings made the Russian court's competence prima facie doubtful, so the judgment could not be treated as conclusive proof of liability for interim relief. In the money recovery suit, the plaintiff also failed to establish a prima facie case, and the balance of convenience favoured the defendant, so interim injunction was refused.
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