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...
Re-credit of excess duty debited on CIF value, for export - an assessee is entitled to take re-credit of the undisputed amount and have taken the credit under intimation to the Department. The proceeding for disallowing the same is unwarranted - No need to file separate refund application.
Re-credit of excess duty debited on CIF value, for export - an assessee is entitled to take re-credit of the undisputed amount and have taken the credit under intimation to the Department. The proceeding for disallowing the same is unwarranted - No need to file separate refund application.
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