Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Business Support services - activity of purchasing space on ocean going vessels from shipping companies and selling the same to various exporters for export of goods - any amount charged for space on ocean going vessels, over and above the purchase price is not liable to service tax
Business Support services - activity of purchasing space on ocean going vessels from shipping companies and selling the same to various exporters for export of goods - any amount charged for space on ocean going vessels, over and above the purchase price is not liable to service tax
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