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...
Power of AO to determine income in remand case - ITAT direction to addition based on peak credit - It is trite law that the AO has a legal obligation to implement the order of the ITAT strictly and such failure would result in the failure of justice and it is ex-facie apparent that no peak credit of the bank account has been worked out by the AO - the order of AO stands quashed
Power of AO to determine income in remand case - ITAT direction to addition based on peak credit - It is trite law that the AO has a legal obligation to implement the order of the ITAT strictly and such failure would result in the failure of justice and it is ex-facie apparent that no peak credit of the bank account has been worked out by the AO - the order of AO stands quashed
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