Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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...
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Unadjudicated assertions in pleadings filed before the Supreme Court do not establish the legal correctness of those assertions or bind other courts on the statute governing a company. The Court-of-Record status under Article 129 confirms the record of what was asserted, while binding force under Article 141 arises only from law declared by the Supreme Court. The applicable company-law regime must be determined from the statutory framework and the company's objects, activities and operational circumstances. The notes also explain that mandamus ordinarily requires a prior distinct demand to the statutory authority and its refusal or neglect; without those prerequisites, mandamus cannot issue.
Unadjudicated assertions in pleadings filed before the Supreme Court do not establish the legal correctness of those assertions or bind other courts on the statute governing a company. The Court-of-Record status under Article 129 confirms the record of what was asserted, while binding force under Article 141 arises only from law declared by the Supreme Court. The applicable company-law regime must be determined from the statutory framework and the company's objects, activities and operational circumstances. The notes also explain that mandamus ordinarily requires a prior distinct demand to the statutory authority and its refusal or neglect; without those prerequisites, mandamus cannot issue.
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