Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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...
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Recusal cannot be claimed on conjecture, selective inference, or a litigant's subjective unease; the governing test is whether a fair-minded and informed observer would find a genuine, reasonable apprehension of bias. Prima facie observations in an interim order, service on prior counsel, protective stays, expedited hearing of an MP/MLA matter, prior prima facie judgments in connected PMLA proceedings, alleged contrary findings in other forums, a political statement, judicial participation in legal events, and relatives' professional engagements were each found insufficient to show a proximate nexus with the lis. The Court rejected the applications, held that no legal basis for recusal was made out, and directed that the main petition be heard on merits uninfluenced by the allegations.
Recusal cannot be claimed on conjecture, selective inference, or a litigant's subjective unease; the governing test is whether a fair-minded and informed observer would find a genuine, reasonable apprehension of bias. Prima facie observations in an interim order, service on prior counsel, protective stays, expedited hearing of an MP/MLA matter, prior prima facie judgments in connected PMLA proceedings, alleged contrary findings in other forums, a political statement, judicial participation in legal events, and relatives' professional engagements were each found insufficient to show a proximate nexus with the lis. The Court rejected the applications, held that no legal basis for recusal was made out, and directed that the main petition be heard on merits uninfluenced by the allegations.
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