Make-available condition shields regional support-service receipts from Indian taxation where no independent capability or permanent establishment exi...
Transfer-pricing treatment of corporate guarantees and convertible loans followed prior-year consistency, with taxable foreign dividends excluded from...
Transfer-pricing benchmarking confines adjustments to associated-enterprise transactions and integrates delayed receivables through TNMM working-capit...
Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commen...
Clean-hands requirements in PIL jurisdiction require complete disclosure of earlier similar proceedings to prevent parallel litigation and conflicting adjudication. Failure to disclose a pending writ petition seeking substantially overlapping relief concerning NSE shareholding and beneficial ownership was treated as suppression of material facts, forum shopping and abuse of process. The High Court dismissed the PIL at the threshold without examining divestment allegations and imposed exemplary costs, as the conduct disentitled the petitioner to equitable and extraordinary relief irrespective of the underlying merits.
Clean-hands requirements in PIL jurisdiction require complete disclosure of earlier similar proceedings to prevent parallel litigation and conflicting adjudication. Failure to disclose a pending writ petition seeking substantially overlapping relief concerning NSE shareholding and beneficial ownership was treated as suppression of material facts, forum shopping and abuse of process. The High Court dismissed the PIL at the threshold without examining divestment allegations and imposed exemplary costs, as the conduct disentitled the petitioner to equitable and extraordinary relief irrespective of the underlying merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
