Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
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...
Requirement of maintenance of books of accounts - CBI asked the petitioner to furnish the books account for the period beyond eight years - On the basis of plea that the petitioner does not possess books of accounts beyond 8 years, while granting relief to the petitioner, CBI directed to have alternative remedy as available in the law and petitioner directed to cooperate with the CBI since the investigation is still going on - HC
Requirement of maintenance of books of accounts - CBI asked the petitioner to furnish the books account for the period beyond eight years - On the basis of plea that the petitioner does not possess books of accounts beyond 8 years, while granting relief to the petitioner, CBI directed to have alternative remedy as available in the law and petitioner directed to cooperate with the CBI since the investigation is still going on - HC
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