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...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
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Addition u/s 56(2)(vii)(b) - issues of shares at a price more than the FMV - from the year of application or allotment - Section was inserted vide Finance Act, 2013 w.e.f 01.04.2013 - since shares were applied in FY 2012-13 as per the terms and conditions settled, the provision u/s 56(2)(viib) cannot be applied merely on the basis that shares were allotted in FY 2013-14
Addition u/s 56(2)(vii)(b) - issues of shares at a price more than the FMV - from the year of application or allotment - Section was inserted vide Finance Act, 2013 w.e.f 01.04.2013 - since shares were applied in FY 2012-13 as per the terms and conditions settled, the provision u/s 56(2)(viib) cannot be applied merely on the basis that shares were allotted in FY 2013-14
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