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...
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When goods were prohibited goods it was primary duty of vessel operator not to allow same to be loaded into vessel – Thus, vessel operator having conscious knowledge of mis-declaration and exporting prohibited goods - levy of token penalty of ₹ 10,000/- (Rupees ten thousand only) on the vessel operator sends a wrong message to the society as to weak tax administration and bonus to evasion - AT
When goods were prohibited goods it was primary duty of vessel operator not to allow same to be loaded into vessel – Thus, vessel operator having conscious knowledge of mis-declaration and exporting prohibited goods - levy of token penalty of ₹ 10,000/- (Rupees ten thousand only) on the vessel operator sends a wrong message to the society as to weak tax administration and bonus to evasion - AT
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