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...
Assessment of trust - unexplained deposits of cash in bank - Punishment in the shape of tax liability is quite disproportionate than the negligence at the end of the assessee before the AO - CIT(A) ought to have taken additional evidence on record for a just decision of appeal. The quasi-judicial authorities are being respected not on account of their power to legalize injustice on technical ground, but because they are capable of removing the injustice, and is expected to so. - AT
Assessment of trust - unexplained deposits of cash in bank - Punishment in the shape of tax liability is quite disproportionate than the negligence at the end of the assessee before the AO - CIT(A) ought to have taken additional evidence on record for a just decision of appeal. The quasi-judicial authorities are being respected not on account of their power to legalize injustice on technical ground, but because they are capable of removing the injustice, and is expected to so. - AT
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