Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
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...
Offense under PMLA - attachment orders - assets acquired prior to enactment of PMLA - It is noteworthy that the phrase ‘reason to believe’ has a specific connotation in criminal jurisprudence and is not merely an ordinary and colloquial phrase - the requirement of having reason to believe must be strictly complied with in statute like PMLA
Offense under PMLA - attachment orders - assets acquired prior to enactment of PMLA - It is noteworthy that the phrase ‘reason to believe’ has a specific connotation in criminal jurisprudence and is not merely an ordinary and colloquial phrase - the requirement of having reason to believe must be strictly complied with in statute like PMLA
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