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...
Valuation of consideration for a limited patent-use licence turned on materially divergent expert reports applying an internationally accepted cost approach and a substantially higher departmental valuation. Neither valuation position was accepted in full. A lump-sum estimate was adopted in the interest of justice, expressly without precedential effect, fixing the amount attributable to the limited patent-use right at USD 900,000. Consequential computation was directed in accordance with law, and the appeal was partly allowed to that extent.
Valuation of consideration for a limited patent-use licence turned on materially divergent expert reports applying an internationally accepted cost approach and a substantially higher departmental valuation. Neither valuation position was accepted in full. A lump-sum estimate was adopted in the interest of justice, expressly without precedential effect, fixing the amount attributable to the limited patent-use right at USD 900,000. Consequential computation was directed in accordance with law, and the appeal was partly allowed to that extent.
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