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...
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A pre-existing dispute barred admission of the Section 9 operational debt claim where contemporaneous grievances over water supply, central air-conditioning, maintenance, and interference with use of the premises had been raised before the demand notice and were supported by proceedings seeking restoration of services and police assistance. Applying the Mobilox standard, the Tribunal treated the defence as a plausible contention requiring further investigation rather than a sham or moonshine defence. It therefore held that liability for charges claimed after the corporate debtor entered CIRP was genuinely disputed, affirmed rejection of the Section 9 petition, and dismissed the appeal.
A pre-existing dispute barred admission of the Section 9 operational debt claim where contemporaneous grievances over water supply, central air-conditioning, maintenance, and interference with use of the premises had been raised before the demand notice and were supported by proceedings seeking restoration of services and police assistance. Applying the Mobilox standard, the Tribunal treated the defence as a plausible contention requiring further investigation rather than a sham or moonshine defence. It therefore held that liability for charges claimed after the corporate debtor entered CIRP was genuinely disputed, affirmed rejection of the Section 9 petition, and dismissed the appeal.
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