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...
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.
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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