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...
Benefit of Notification No.21/2002 – Concessional Rate of Duty - allegation of misdeclaration of goods - when samples have been drawn and have not sent for testing, in that case, inference cannot be drawn on the basis of mere research - AT
Benefit of Notification No.21/2002 – Concessional Rate of Duty - allegation of misdeclaration of goods - when samples have been drawn and have not sent for testing, in that case, inference cannot be drawn on the basis of mere research - AT
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