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...
Procedure of Conducting the search and seizure of the digital data from the premises of the petitioner - seizure of the .txt files from an undisclosed location - Digital Evidence Investigation Manual - The High court set aside the assessment orders related to the seizure, directing a re-examination in accordance with the Digital Evidence Investigation Manual issued by CBDT, highlighting that such procedures are mandatory and not optional.
Procedure of Conducting the search and seizure of the digital data from the premises of the petitioner - seizure of the .txt files from an undisclosed location - Digital Evidence Investigation Manual - The High court set aside the assessment orders related to the seizure, directing a re-examination in accordance with the Digital Evidence Investigation Manual issued by CBDT, highlighting that such procedures are mandatory and not optional.
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