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...
Cost recovery charges at an inland container depot depend on fulfilment of the prescribed benchmark volume of trade; where the benchmark is not met, CONCOR bears the liability. The High Court facilitated an agreed resolution under which CONCOR would bear charges for 2009-10. For later periods, liability must be determined after verifying whether the prescribed trade benchmark was achieved, and any waiver or exemption must be applied in accordance with law.
Cost recovery charges at an inland container depot depend on fulfilment of the prescribed benchmark volume of trade; where the benchmark is not met, CONCOR bears the liability. The High Court facilitated an agreed resolution under which CONCOR would bear charges for 2009-10. For later periods, liability must be determined after verifying whether the prescribed trade benchmark was achieved, and any waiver or exemption must be applied in accordance with law.
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