Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Challenge to admission of an insolvency petition founded on a settlement following payment of the entire claimed debt is addressed, with the tribunal applying precedent to hold that where due publication of claims occurred and no creditors other than the applicant filed claims, the appellate forum may exercise jurisdiction to adjudicate and settle the dispute notwithstanding the expectation that the financial creditor seek formal withdrawal procedures; consequence: the appeal is disposed of and the impugned admission order is set aside.
Challenge to admission of an insolvency petition founded on a settlement following payment of the entire claimed debt is addressed, with the tribunal applying precedent to hold that where due publication of claims occurred and no creditors other than the applicant filed claims, the appellate forum may exercise jurisdiction to adjudicate and settle the dispute notwithstanding the expectation that the financial creditor seek formal withdrawal procedures; consequence: the appeal is disposed of and the impugned admission order is set aside.
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