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Tax-audit exemption for substantially State-funded educational universities prevents audit-failure penalties where income qualifies for statutory exem...
Functional, asset and risk analysis excludes diversified technology companies from captive software development comparables under cost-plus arrangemen...
Mobile-phone electronic evidence failed to establish customs undervaluation, while duty survived on non-authentic origin certificates without importer...
Automotive radio classification treats integrated infotainment features as supplementary, placing complete and qualifying unassembled units under the ...
Separate corporate personality prevents directors from being personally liable for company deposits without a guarantee or independent legal undertaki...
Recall jurisdiction cannot be used to reopen a concluded order on its merits merely by alleging fraud in a notarised affidavit. Rules governing affidavit attestation, form and evidentiary acceptability distinguish rectifiable defects from deception that materially affects a decision; where the affidavit's contents are not denied, an attestation defect alone does not establish fraud. Third-party impleadment in a disciplinary appeal requires a direct legal right affected by the relief sought. A non-party cannot seek limited impleadment only in a stay application while remaining outside the main appeal, consistent with the principle of dominus litis.
Recall jurisdiction cannot be used to reopen a concluded order on its merits merely by alleging fraud in a notarised affidavit. Rules governing affidavit attestation, form and evidentiary acceptability distinguish rectifiable defects from deception that materially affects a decision; where the affidavit's contents are not denied, an attestation defect alone does not establish fraud. Third-party impleadment in a disciplinary appeal requires a direct legal right affected by the relief sought. A non-party cannot seek limited impleadment only in a stay application while remaining outside the main appeal, consistent with the principle of dominus litis.
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