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...
Classification and assessment of oil contained in the bunker tanks, both inside and outside the engine room of a vessel imported for breaking up - Tribunal had allowed the appeals, ruling that oil in bunker tanks inside the engine room of a vessel imported for breaking up should be classified along with the vessel under CTH 8908, and directed further assessment for oil in tanks outside the engine room. - Supreme Court has dismissed the revenue's appeal - Consequently, the legal position as determined by the Tribunal stands affirmed.
Classification and assessment of oil contained in the bunker tanks, both inside and outside the engine room of a vessel imported for breaking up - Tribunal had allowed the appeals, ruling that oil in bunker tanks inside the engine room of a vessel imported for breaking up should be classified along with the vessel under CTH 8908, and directed further assessment for oil in tanks outside the engine room. - Supreme Court has dismissed the revenue's appeal - Consequently, the legal position as determined by the Tribunal stands affirmed.
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