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...
Levy of tax and penalty - enhancement of value of goods - case of petitioner is that no grounds have been mentioned in the order of the officer of the Mobile Squad for enhancing the value of the goods - The impugned order passed by the Additional Commissioner Grade-2 (Appeal) First, Commercial Tax, Kanpur Year 2021-22 under Section 129(3) of the CGST Act, shall remain stayed and the seized goods and vehicles shall be released - HC
Levy of tax and penalty - enhancement of value of goods - case of petitioner is that no grounds have been mentioned in the order of the officer of the Mobile Squad for enhancing the value of the goods - The impugned order passed by the Additional Commissioner Grade-2 (Appeal) First, Commercial Tax, Kanpur Year 2021-22 under Section 129(3) of the CGST Act, shall remain stayed and the seized goods and vehicles shall be released - HC
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