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...
Pray for de-sealing of its business premsies - exercise the powers indiscriminately and routinely under DVAT - The action of the Respondents in proceeding to seal the premises of the Petitioner, almost in continuation of the action u/s 59 of the DVAT Act, and only for the failure to produce books of accounts, without anything more, is unsustainable in law. - HC
Pray for de-sealing of its business premsies - exercise the powers indiscriminately and routinely under DVAT - The action of the Respondents in proceeding to seal the premises of the Petitioner, almost in continuation of the action u/s 59 of the DVAT Act, and only for the failure to produce books of accounts, without anything more, is unsustainable in law. - HC
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