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...
Levy of Penalty - appellant's contention that there was no default in furnishing e-IDS returns has no force and is accordingly rejected. - The action of the Addl. CIT(IDS) in imposing penalty u/s 272A(2)(k) of the Act is upheld in principle - AT
Levy of Penalty - appellant's contention that there was no default in furnishing e-IDS returns has no force and is accordingly rejected. - The action of the Addl. CIT(IDS) in imposing penalty u/s 272A(2)(k) of the Act is upheld in principle - AT
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