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...
Obligations of Authorised Courier - Revocation of suspension under censure of warning and imposition of penalty of ₹ 50,000/- - The appellant has exercised reasonable and requisite due diligence while ascertaining and even while furnishing the information with the proper officer in reference to filing the impugned three courier EWBs and thus has abide by all the provisions of the Act and the rules regulations and orders issued thereunder. The compliance of 12(1)(x) CIER by appellant has already been held by Commissioner Customs in an order dated 25.11.2020 - even Regulation 12(i)(v) and 12(i) (x) have not be violated by the appellant. The findings against the appellant in the order under challenge are therefore incorrect. - AT
Obligations of Authorised Courier - Revocation of suspension under censure of warning and imposition of penalty of ₹ 50,000/- - The appellant has exercised reasonable and requisite due diligence while ascertaining and even while furnishing the information with the proper officer in reference to filing the impugned three courier EWBs and thus has abide by all the provisions of the Act and the rules regulations and orders issued thereunder. The compliance of 12(1)(x) CIER by appellant has already been held by Commissioner Customs in an order dated 25.11.2020 - even Regulation 12(i)(v) and 12(i) (x) have not be violated by the appellant. The findings against the appellant in the order under challenge are therefore incorrect. - AT
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