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...
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...
Continuing personal guarantees may extend to renewed credit facilities where the guarantee remains effective until all dues are paid and the guarantor signs the renewal. Contractual liability can also exceed a stipulated principal cap where the guarantee expressly provides for interest at the stipulated or subsequently notified rate from demand. On these terms, the guarantee applies to the renewed facility and covers contracted interest in addition to the capped principal amount, supporting initiation of a personal insolvency resolution process against the guarantor.
Continuing personal guarantees may extend to renewed credit facilities where the guarantee remains effective until all dues are paid and the guarantor signs the renewal. Contractual liability can also exceed a stipulated principal cap where the guarantee expressly provides for interest at the stipulated or subsequently notified rate from demand. On these terms, the guarantee applies to the renewed facility and covers contracted interest in addition to the capped principal amount, supporting initiation of a personal insolvency resolution process against the guarantor.
Note: It is a system-generated summary and is for quick reference only.
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