Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Fees for Technical Services [FTS] - Receipt of Cost-to-cost reimbursements on account of secondment of employees - seconded personnel are employees of EY India firms - cost to cost reimbursement on account of secondment of employees cannot be treated as FTS - The income has been taxed as salary in their respective hands - Therefore, the very same amount could not, in law, be subjected twice - AT
Fees for Technical Services [FTS] - Receipt of Cost-to-cost reimbursements on account of secondment of employees - seconded personnel are employees of EY India firms - cost to cost reimbursement on account of secondment of employees cannot be treated as FTS - The income has been taxed as salary in their respective hands - Therefore, the very same amount could not, in law, be subjected twice - AT
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