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...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
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Extension of period of limitation for issuance of show cause notice - The Delhi High Court disposed of the petition, setting aside the order under Section 73 of the CGST Act and directing re-adjudication by the proper officer. The validity of Notification No. 9 of 2023 remains open for further review.
Extension of period of limitation for issuance of show cause notice - The Delhi High Court disposed of the petition, setting aside the order under Section 73 of the CGST Act and directing re-adjudication by the proper officer. The validity of Notification No. 9 of 2023 remains open for further review.
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