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...
Extension of date of incorporation for eligible start-up for exemption - For 100% deduction on profit of eligible start-up business u/s 80-IAC will be available where such startups has been incorporation before 1st day of April 2024 (instead of 1.4.2023)
Extension of date of incorporation for eligible start-up for exemption - For 100% deduction on profit of eligible start-up business u/s 80-IAC will be available where such startups has been incorporation before 1st day of April 2024 (instead of 1.4.2023)
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