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...
High Court appellate jurisdiction is excluded where a Tribunal order relates to determination of a question connected with the value of goods for assessment. In an under-valuation and misdeclaration dispute involving imported cold rolled stainless steel, the article notes that an appeal under section 130 of the Customs Act, 1962 does not lie to the High Court. The prescribed statutory remedy is an appeal to the Supreme Court under section 130E. The departmental appeal and connected application were therefore dismissed for want of appellate jurisdiction.
High Court appellate jurisdiction is excluded where a Tribunal order relates to determination of a question connected with the value of goods for assessment. In an under-valuation and misdeclaration dispute involving imported cold rolled stainless steel, the article notes that an appeal under section 130 of the Customs Act, 1962 does not lie to the High Court. The prescribed statutory remedy is an appeal to the Supreme Court under section 130E. The departmental appeal and connected application were therefore dismissed for want of appellate jurisdiction.
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