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...
A personal guarantor remained liable where he had signed the loan sanction letter as guarantor and executed the guarantee documents, and the debt, default and NPA status were undisputed; a separate deed of guarantee was not necessary, so the challenge to the maintainability of the personal guarantor proceedings failed. The belated plea of duress was rejected because the documents were not timely disputed and the objection arose only after default and insolvency steps began. On the Section 99 issue, the resolution professional's report was held to be recommendatory, so its absence before admission did not invalidate the proceedings where the foundational facts were already established. Admission of the application was upheld.
A personal guarantor remained liable where he had signed the loan sanction letter as guarantor and executed the guarantee documents, and the debt, default and NPA status were undisputed; a separate deed of guarantee was not necessary, so the challenge to the maintainability of the personal guarantor proceedings failed. The belated plea of duress was rejected because the documents were not timely disputed and the objection arose only after default and insolvency steps began. On the Section 99 issue, the resolution professional's report was held to be recommendatory, so its absence before admission did not invalidate the proceedings where the foundational facts were already established. Admission of the application was upheld.
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