Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Import of service - Technical inspection and certification - the said technical and inspection service was admittedly provided by the foreign service provider at Russia on behalf of the respondent - no part of such service was performed in India - service is not taxable in the hands of the respondent under the reverse charge mechanism (RCM)
Import of service - Technical inspection and certification - the said technical and inspection service was admittedly provided by the foreign service provider at Russia on behalf of the respondent - no part of such service was performed in India - service is not taxable in the hands of the respondent under the reverse charge mechanism (RCM)
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