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...
Interest on the inadmissible CENVAT credit - credit on capital goods - when full credit was availed instead of 50% of the credit, no interest was required to be paid where the credit taken inadvertently was not utilized.
Interest on the inadmissible CENVAT credit - credit on capital goods - when full credit was availed instead of 50% of the credit, no interest was required to be paid where the credit taken inadvertently was not utilized.
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