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    Identity-theft defences do not bar reassessment, but Revenue must prove disputed transactions through primary evidence during proceedings.
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      Companies Law

      Tribunal jurisdiction to convene a requisitioned extraordinary...

      Tribunal intervention in requisitioned meetings requires proven impracticability, despite independent statutory remedies for members to convene them.

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      Companies LawAugust 19, 2026Case LawsAT
      Tribunal jurisdiction to convene a requisitioned extraordinary general meeting is not conditional on the requisitioning member first using its statutory power to call the meeting after Board default; those remedies operate independently. However, intervention in corporate internal management remains exceptional and requires a reasonable factual basis showing that convening the meeting through ordinary statutory or articles-based mechanisms is impracticable. Board division or rejection of a requisition alone does not establish impracticability. Where the requisitioning member neither demonstrates difficulty in convening shareholders nor uses the available statutory mechanism, a direction to convene the meeting lacks the required factual basis and should be set aside.

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      ActsIncome Tax