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...
The distinction between prohibited and restricted imports governs whether seized goods may be provisionally released. The note explains that goods subject to licences, BIS certification, or other statutory conditions are not necessarily prohibited; the customs circular withholding provisional release applies only where goods are established as prohibited. Tyres bearing speed symbol "D" were described as outside the applicable quality-control standard, while classification as freely importable mining tyres or restricted truck and bus radial tyres remained for adjudication. It also addresses rectification, stating that material not produced at the original hearing cannot be used to review a provisional-release order through rectification. Release remains subject to stipulated conditions and does not determine classification.
The distinction between prohibited and restricted imports governs whether seized goods may be provisionally released. The note explains that goods subject to licences, BIS certification, or other statutory conditions are not necessarily prohibited; the customs circular withholding provisional release applies only where goods are established as prohibited. Tyres bearing speed symbol "D" were described as outside the applicable quality-control standard, while classification as freely importable mining tyres or restricted truck and bus radial tyres remained for adjudication. It also addresses rectification, stating that material not produced at the original hearing cannot be used to review a provisional-release order through rectification. Release remains subject to stipulated conditions and does not determine classification.
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