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...
Continuation of a pre-liquidation aircraft sale process is not barred merely because liquidation begins, where the sale had been approved during the insolvency process and was later adopted by the Stakeholders' Consultation Committee. No material irregularity or illegality was established in completing the sale. Former employees could not challenge the transaction on that basis; their entitlement remained limited to recovery of dues under the statutory liquidation waterfall. The challenge to the sale and the related order was dismissed.
Continuation of a pre-liquidation aircraft sale process is not barred merely because liquidation begins, where the sale had been approved during the insolvency process and was later adopted by the Stakeholders' Consultation Committee. No material irregularity or illegality was established in completing the sale. Former employees could not challenge the transaction on that basis; their entitlement remained limited to recovery of dues under the statutory liquidation waterfall. The challenge to the sale and the related order was dismissed.
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