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...
A typographical error in the appellate directions led the Assessing Officer to retain part of a section 69 addition for unexplained investment, even though the draft assessment order had made a combined addition for time deposits and reportable transactions. The Tribunal read the reasoning in the directions as showing that both underlying components were meant to be deleted, and treated the differing aggregate figure as a clerical mistake. On that basis, no balance addition could survive in the final assessment order, and the retained amount was deleted.
A typographical error in the appellate directions led the Assessing Officer to retain part of a section 69 addition for unexplained investment, even though the draft assessment order had made a combined addition for time deposits and reportable transactions. The Tribunal read the reasoning in the directions as showing that both underlying components were meant to be deleted, and treated the differing aggregate figure as a clerical mistake. On that basis, no balance addition could survive in the final assessment order, and the retained amount was deleted.
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