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...
Late filing charges on a supplementary Bill of Entry are described as arising under Section 46(3) only where delayed presentation lacks sufficient cause. Where the original Bill of Entry for manifested bulk cargo was timely filed and a supplementary filing followed detection and clearance permission for marginal excess cargo, moisture-related weight variation may support treating the excess as part of the original consignment. The text states that late fees should not be imposed mechanically absent importer fault, mala fides or deliberate delay, and require judicious consideration of sufficient cause. It reports that the levy was set aside.
Late filing charges on a supplementary Bill of Entry are described as arising under Section 46(3) only where delayed presentation lacks sufficient cause. Where the original Bill of Entry for manifested bulk cargo was timely filed and a supplementary filing followed detection and clearance permission for marginal excess cargo, moisture-related weight variation may support treating the excess as part of the original consignment. The text states that late fees should not be imposed mechanically absent importer fault, mala fides or deliberate delay, and require judicious consideration of sufficient cause. It reports that the levy was set aside.
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