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...
Demand of duty - non-fulfillment of export obligation - computation of period of limitation - the period of limitation for the purpose of section 28, accordingly shall have to be computed from the date of payment of duty. If that be so the demand has been made within the period of limitation from the relevant date.
Demand of duty - non-fulfillment of export obligation - computation of period of limitation - the period of limitation for the purpose of section 28, accordingly shall have to be computed from the date of payment of duty. If that be so the demand has been made within the period of limitation from the relevant date.
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