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...
Denial of registration of DEPB licence and DEPB script - CBEC gave specific direction to the Customs authorities not to insist for re-export from the same Port in case of duty drawback. - Commissioner is in error in refusing to allow registration of the DEPB scrip issued - AT
Denial of registration of DEPB licence and DEPB script - CBEC gave specific direction to the Customs authorities not to insist for re-export from the same Port in case of duty drawback. - Commissioner is in error in refusing to allow registration of the DEPB scrip issued - AT
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