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...
Threshold scrutiny of locus standi under Section 94 IBC is permissible because the tribunal must first verify the jurisdictional fact of personal guarantor status before assuming jurisdiction; that inquiry goes only to maintainability and does not decide insolvency merits. The text also notes that the Section 97 process, including appointment of a Resolution Professional, is not automatic unless the application is validly instituted. On the facts, the applicant was described only as a co-borrower, produced no guarantee deed despite opportunity, and a later demand notice could not by itself establish guarantor status, so the application was not entertainable.
Threshold scrutiny of locus standi under Section 94 IBC is permissible because the tribunal must first verify the jurisdictional fact of personal guarantor status before assuming jurisdiction; that inquiry goes only to maintainability and does not decide insolvency merits. The text also notes that the Section 97 process, including appointment of a Resolution Professional, is not automatic unless the application is validly instituted. On the facts, the applicant was described only as a co-borrower, produced no guarantee deed despite opportunity, and a later demand notice could not by itself establish guarantor status, so the application was not entertainable.
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