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...
Tax-transparent UK partnerships determine treaty entitlement for their Indian-source income by reference to each partner's country of residence. The text distinguishes legal and professional services from fees for technical services, stating that legal-service receipts cannot be characterised as fees for technical services under section 9(1)(vii). It records deletion of the related addition, while requiring examination of the treaty liability of partners resident outside the UK under their respective treaties. Claimed advance-tax and tax-deducted-at-source credits require verification before being granted in accordance with law.
Tax-transparent UK partnerships determine treaty entitlement for their Indian-source income by reference to each partner's country of residence. The text distinguishes legal and professional services from fees for technical services, stating that legal-service receipts cannot be characterised as fees for technical services under section 9(1)(vii). It records deletion of the related addition, while requiring examination of the treaty liability of partners resident outside the UK under their respective treaties. Claimed advance-tax and tax-deducted-at-source credits require verification before being granted in accordance with law.
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