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...
Levy of Penalties - Renting of immovable Property Services - Case of appellant is that when the levy of service tax was introduced, it was difficult for the municipality to immediately intimate the tenants to make necessary alterations to collect service tax - penalties set aside.
Levy of Penalties - Renting of immovable Property Services - Case of appellant is that when the levy of service tax was introduced, it was difficult for the municipality to immediately intimate the tenants to make necessary alterations to collect service tax - penalties set aside.
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