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...
Exemption under Section 11 - personal benefit - Office premises of the President was taken by the trust on reasonable rent - section 13(3) - By keeping the office in the same building where they are residing, the activities can be looked after without making any expenditure on conveyance - benefit of exemption allowed - HC
Exemption under Section 11 - personal benefit - Office premises of the President was taken by the trust on reasonable rent - section 13(3) - By keeping the office in the same building where they are residing, the activities can be looked after without making any expenditure on conveyance - benefit of exemption allowed - HC
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