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...
Undisclosed investment in equipment U/s 69 - the channel has gone on air in the financial year 20010-11 pertaining to assessment year 2011- 12 and if any addition has to be made on account of unexplained investment, it has to be in A.Y. 2011-12 and not in the impugned assessment year.
Undisclosed investment in equipment U/s 69 - the channel has gone on air in the financial year 20010-11 pertaining to assessment year 2011- 12 and if any addition has to be made on account of unexplained investment, it has to be in A.Y. 2011-12 and not in the impugned assessment year.
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