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...
Claim of damage (compensation) from the department for putting plaintiff (Assessee) into unnecessary litigation - Period of limitation - The appellant did have a case for damages against the respondents but on account of his not filing the suit within six months from the cause of action arose, his right to suit was lost. - HC
Claim of damage (compensation) from the department for putting plaintiff (Assessee) into unnecessary litigation - Period of limitation - The appellant did have a case for damages against the respondents but on account of his not filing the suit within six months from the cause of action arose, his right to suit was lost. - HC
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