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...
Appellant-assessee is not exempted from service tax as claimed - assessee does not disclose the work at all and there was a clandestine suppression of facts on his part, therefore, extended period of limitation was available to the Revenue - HC
Appellant-assessee is not exempted from service tax as claimed - assessee does not disclose the work at all and there was a clandestine suppression of facts on his part, therefore, extended period of limitation was available to the Revenue - HC
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