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...
Disallowance of business expenditure - very businessman have a right to acquire knowledge and special skills in management for implementation of systems and new techniques. - Simply because the turnover has fallen down and further granting license is pending before the Government are not at relevant factors to deny the business expenditure claimed by the Assessee. - AT
Disallowance of business expenditure - very businessman have a right to acquire knowledge and special skills in management for implementation of systems and new techniques. - Simply because the turnover has fallen down and further granting license is pending before the Government are not at relevant factors to deny the business expenditure claimed by the Assessee. - AT
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