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...
Period of limitation for commencement of arbitration. - What is the breaking point? - For the purpose of section 37 (1) anction and cause of arbitration should be construed as arbitration and course of arbitration. The cause of arbitration arises when the claimant becomes entitled to raise the question, that is, when the claimant acquires that right to require arbitration. - when the bank guarantee came to be encashed in the year 2016 and the requisite amount stood transferred to the Government account that was the end of the matter. This “Breaking Point” should be treated as the date at which the cause of action arose for the purpose of limitation. - SC
Period of limitation for commencement of arbitration. - What is the breaking point? - For the purpose of section 37 (1) anction and cause of arbitration should be construed as arbitration and course of arbitration. The cause of arbitration arises when the claimant becomes entitled to raise the question, that is, when the claimant acquires that right to require arbitration. - when the bank guarantee came to be encashed in the year 2016 and the requisite amount stood transferred to the Government account that was the end of the matter. This “Breaking Point” should be treated as the date at which the cause of action arose for the purpose of limitation. - SC
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