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...
The grievance and complaint handling framework under the Insolvency and Bankruptcy Board of India Regulations, 2017 is amended to align the definition of "service provider" with clause (31A) of section 3 of the Insolvency and Bankruptcy Code, 2016. The complaint procedure is also streamlined by replacing the prescribed Form A with such format as notified by the Board, and Form A is omitted from the regulations. The amendments take effect on publication in the Official Gazette.
The grievance and complaint handling framework under the Insolvency and Bankruptcy Board of India Regulations, 2017 is amended to align the definition of "service provider" with clause (31A) of section 3 of the Insolvency and Bankruptcy Code, 2016. The complaint procedure is also streamlined by replacing the prescribed Form A with such format as notified by the Board, and Form A is omitted from the regulations. The amendments take effect on publication in the Official Gazette.
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