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...
Substitution of new section for section 153B- Time limit for completion of assessment under section 153A. - The limitation for completion of assessment in case of other person referred to in section 153C shall be changed from existing two years to twenty-one months
Substitution of new section for section 153B- Time limit for completion of assessment under section 153A. - The limitation for completion of assessment in case of other person referred to in section 153C shall be changed from existing two years to twenty-one months
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