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...
Accrual of expenditure - contingent liability which crystallized during the subsequent year - principal encashed the bank guarantee and recovered the amount - Merely because it was to be enforced after 7 days, it cannot be said that the liability has not been crystallized during the year - AT
Accrual of expenditure - contingent liability which crystallized during the subsequent year - principal encashed the bank guarantee and recovered the amount - Merely because it was to be enforced after 7 days, it cannot be said that the liability has not been crystallized during the year - AT
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