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...
Disallowance of expenses - inability of the assessee to provide direct evidence to establish that these expenses wholly and exclusively incurred for the purpose of business. - disallowance has been restricted to 20 per cent. without any rhyme and reason - disallowances restricted to 5% only - AT
Disallowance of expenses - inability of the assessee to provide direct evidence to establish that these expenses wholly and exclusively incurred for the purpose of business. - disallowance has been restricted to 20 per cent. without any rhyme and reason - disallowances restricted to 5% only - AT
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