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...
Transfer of CENVAT credit - Large Tax Payers Units (LTU) - the denial is only on the ground that such transfer was done before formal addition of Pune Unit in the revised registration - - there is no violation of any provisions or any serious threat to the Revenue of the Govt - transfer of credit allowed - AT
Transfer of CENVAT credit - Large Tax Payers Units (LTU) - the denial is only on the ground that such transfer was done before formal addition of Pune Unit in the revised registration - - there is no violation of any provisions or any serious threat to the Revenue of the Govt - transfer of credit allowed - AT
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