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...
Acquisition of property by central government - order u/s 269UD - upon the passing an order u/s 269UD(1) by Appropriate Authority, the land would vest in the Government and the question of payment or tendering the sale consideration would arise later - Department accepted that there would be no objection to making such payment if the owner is ready to handover peaceful vacant possession - since possession was not handed over, no revesting of the property
Acquisition of property by central government - order u/s 269UD - upon the passing an order u/s 269UD(1) by Appropriate Authority, the land would vest in the Government and the question of payment or tendering the sale consideration would arise later - Department accepted that there would be no objection to making such payment if the owner is ready to handover peaceful vacant possession - since possession was not handed over, no revesting of the property
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