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...
Jurisdiction - power of inspecting officers - whether the powers vested on inspecting officers can be withdrawn - This Court, prima facie is of the view that the present officer, that is, the inspecting officer would not be a proper officer after 04.10.2021 in view of the Circular, dated 04.10.2021. Accordingly, this Court is of the considered view that the impugned order can be interfered with on the prima facie case by way of interim order - HC
Jurisdiction - power of inspecting officers - whether the powers vested on inspecting officers can be withdrawn - This Court, prima facie is of the view that the present officer, that is, the inspecting officer would not be a proper officer after 04.10.2021 in view of the Circular, dated 04.10.2021. Accordingly, this Court is of the considered view that the impugned order can be interfered with on the prima facie case by way of interim order - HC
Note: It is a system-generated summary and is for quick reference only.