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...
Provisional attachment of property - time limitation for such attachment - The provisional attachment would cease to have effect after the expiry of a period of one year from the date of the order made u/s 83(1) - In such circumstances as on date, it cannot be said that the account of the writ-applicant is under any attachment. - HC
Provisional attachment of property - time limitation for such attachment - The provisional attachment would cease to have effect after the expiry of a period of one year from the date of the order made u/s 83(1) - In such circumstances as on date, it cannot be said that the account of the writ-applicant is under any attachment. - HC
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