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...
Condonation of delay in a statutory GST appeal was granted in view of the peculiar facts, the absence of any merits adjudication by the Appellate Authority, and the respondents' no-objection to remand. The High Court restored the appellate remedy without examining the underlying controversy, quashed the limitation-based dismissal, and remanded the appeal to the Appellate Authority for fresh adjudication in accordance with law.
Condonation of delay in a statutory GST appeal was granted in view of the peculiar facts, the absence of any merits adjudication by the Appellate Authority, and the respondents' no-objection to remand. The High Court restored the appellate remedy without examining the underlying controversy, quashed the limitation-based dismissal, and remanded the appeal to the Appellate Authority for fresh adjudication in accordance with law.
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