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...
Jurisdiction - Status of NCLT as Court or not - The term Adjudicating Authority, as defined in Section 5(1) of IBC cannot come within the ambit of court as defined in Section 2(29) of the Companies Act, 2013. - As per Section 60(1) of ‘I&B’ Code the NCLT is an Adjudicating Authority - NCLT in Law is not empowered to order an investigation directly, to be carried out by the Central Government.
Jurisdiction - Status of NCLT as Court or not - The term Adjudicating Authority, as defined in Section 5(1) of IBC cannot come within the ambit of court as defined in Section 2(29) of the Companies Act, 2013. - As per Section 60(1) of ‘I&B’ Code the NCLT is an Adjudicating Authority - NCLT in Law is not empowered to order an investigation directly, to be carried out by the Central Government.
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