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...
Revision u/s 263 - correct head of income - while we see no reason to interfere with the order of the Commissioner under Section 263 of the Income Tax Act to the extent it remands the matter to the assessing authority for determining the nature of the income - whether business income or income from other sources - we set aside those findings of the Commissioner in Annexure E order that decides the issue on merits and leaves, no scope for an enquiry by the assessing authority - HC
Revision u/s 263 - correct head of income - while we see no reason to interfere with the order of the Commissioner under Section 263 of the Income Tax Act to the extent it remands the matter to the assessing authority for determining the nature of the income - whether business income or income from other sources - we set aside those findings of the Commissioner in Annexure E order that decides the issue on merits and leaves, no scope for an enquiry by the assessing authority - HC
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