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...
Valuation - clearance of HTS wire to their sister concern for pressed concrete slippers by the said sister concern - The adjudicating authority below has failed to consider the CAS-4 certificate issued by the authorised auditors proving the excess payments of duty made by the appellant in terms of Rule 9 read with Rule 8 of the valuation rules. The certain short payments in terms of all these rules have wrongly been denied to be set off against the said excess - Appeal allowed - AT
Valuation - clearance of HTS wire to their sister concern for pressed concrete slippers by the said sister concern - The adjudicating authority below has failed to consider the CAS-4 certificate issued by the authorised auditors proving the excess payments of duty made by the appellant in terms of Rule 9 read with Rule 8 of the valuation rules. The certain short payments in terms of all these rules have wrongly been denied to be set off against the said excess - Appeal allowed - AT
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