Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Contractual reimbursement of GST on gas-transmission charges depends on a plausible reading of the Gas Sale Agreement, and an arbitral tribunal's construction is not displaced merely because another interpretation is possible. The notes state that reimbursement could not be sustained without admissible evidence linking GST-deposit receipts to the relevant gas transactions; reliance on unproved documents despite an unresolved objection offends natural justice. They also distinguish waiver from estoppel: waiver requires intentional relinquishment of a known right, while estoppel requires representation, reliance and alteration of position. Payment of prior invoices under a clause requiring payment before claims may preserve supply and does not, by itself, bar recurring invoice-based claims.
Contractual reimbursement of GST on gas-transmission charges depends on a plausible reading of the Gas Sale Agreement, and an arbitral tribunal's construction is not displaced merely because another interpretation is possible. The notes state that reimbursement could not be sustained without admissible evidence linking GST-deposit receipts to the relevant gas transactions; reliance on unproved documents despite an unresolved objection offends natural justice. They also distinguish waiver from estoppel: waiver requires intentional relinquishment of a known right, while estoppel requires representation, reliance and alteration of position. Payment of prior invoices under a clause requiring payment before claims may preserve supply and does not, by itself, bar recurring invoice-based claims.
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