Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
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Review jurisdiction permits reliance on newly discovered evidence only where, despite due diligence, it was neither known nor capable of earlier production. Publicly available sale deeds and a Tribunal order did not meet that condition because they were accessible during the original proceedings and no due diligence was demonstrated. Seeking to reassess the factual explanation for an unexplained bank credit would amount to an impermissible rehearing rather than correction of an error apparent on the record. The review application was therefore dismissed.
Review jurisdiction permits reliance on newly discovered evidence only where, despite due diligence, it was neither known nor capable of earlier production. Publicly available sale deeds and a Tribunal order did not meet that condition because they were accessible during the original proceedings and no due diligence was demonstrated. Seeking to reassess the factual explanation for an unexplained bank credit would amount to an impermissible rehearing rather than correction of an error apparent on the record. The review application was therefore dismissed.
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