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...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
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The High Court noted that the Supreme Court, in identical reassessment matters, had set aside earlier quashing orders and remitted the cases for fresh consideration while keeping all merits issues open. In light of that binding development, the Court declined to examine the controversy on merits, set aside the Single Judge's order, and remitted the matter for reconsideration with all contentions preserved. The Court also granted the assessee liberty to challenge newly inserted section 147A and any connected or consequential provisions, consistent with the Supreme Court's permission in similar matters, and allowed the Revenue to file further affidavit or submissions.
The High Court noted that the Supreme Court, in identical reassessment matters, had set aside earlier quashing orders and remitted the cases for fresh consideration while keeping all merits issues open. In light of that binding development, the Court declined to examine the controversy on merits, set aside the Single Judge's order, and remitted the matter for reconsideration with all contentions preserved. The Court also granted the assessee liberty to challenge newly inserted section 147A and any connected or consequential provisions, consistent with the Supreme Court's permission in similar matters, and allowed the Revenue to file further affidavit or submissions.
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