Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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Service of notice through an admitted email address may support a presumption of service where repeated communications do not bounce and the presumption remains unrebutted. The notes address recall of an ex parte insolvency order, stressing that parties must show cogent sufficient cause for non-appearance and a substantial delay in seeking recall. In time-bound IBC proceedings, unexplained delay may not be condoned or disregarded. The absence of fraud or misrepresentation is also relevant when challenging an ex parte order.
Service of notice through an admitted email address may support a presumption of service where repeated communications do not bounce and the presumption remains unrebutted. The notes address recall of an ex parte insolvency order, stressing that parties must show cogent sufficient cause for non-appearance and a substantial delay in seeking recall. In time-bound IBC proceedings, unexplained delay may not be condoned or disregarded. The absence of fraud or misrepresentation is also relevant when challenging an ex parte order.
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