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...
Mediclaim reimbursement and motor accident compensation operate in distinct spheres: a private mediclaim policy funded by premiums is an independent contractual benefit, while compensation under the Motor Vehicles Act is a statutory right to just and fair compensation for accident-related injury. The principle against double recovery applies only when two payments truly answer the same loss in the same legal sphere, which is not the case here. Mediclaim or medical insurance proceeds are therefore not deductible from compensation assessed by the Claims Tribunal, and the matter was remanded for decision on that basis.
Mediclaim reimbursement and motor accident compensation operate in distinct spheres: a private mediclaim policy funded by premiums is an independent contractual benefit, while compensation under the Motor Vehicles Act is a statutory right to just and fair compensation for accident-related injury. The principle against double recovery applies only when two payments truly answer the same loss in the same legal sphere, which is not the case here. Mediclaim or medical insurance proceeds are therefore not deductible from compensation assessed by the Claims Tribunal, and the matter was remanded for decision on that basis.
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