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...
Import of services - payment of royalty in installments - levy of service tax pre and post 18.4.2006 - Applicant could not able to make out a prima facie case for the installments paid after 18.04.2006 - AT
Import of services - payment of royalty in installments - levy of service tax pre and post 18.4.2006 - Applicant could not able to make out a prima facie case for the installments paid after 18.04.2006 - AT
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