Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
A later company petition was barred by res judicata where it sought substantially the same reliefs on the same cause of action as an earlier petition, including challenge to board resolutions, restoration of position in the company and control over bank operations. The Appellate Tribunal held that the earlier orders had attained finality because they were carried through the appellate process and left undisturbed, and withdrawal of the civil appeal before the Supreme Court did not permit reopening the concluded dispute. The fresh proceeding was therefore an abuse of process and the company appeal was dismissed.
A later company petition was barred by res judicata where it sought substantially the same reliefs on the same cause of action as an earlier petition, including challenge to board resolutions, restoration of position in the company and control over bank operations. The Appellate Tribunal held that the earlier orders had attained finality because they were carried through the appellate process and left undisturbed, and withdrawal of the civil appeal before the Supreme Court did not permit reopening the concluded dispute. The fresh proceeding was therefore an abuse of process and the company appeal was dismissed.
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