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...
Relevant date for allowing interest on delayed transfer of Cenvat credit - While the appellant argued for the date of formal communication of the merger to the department, the department contested this, leading to litigation. - The Tribunal set aside the Commissioner's order-in-appeal, affirming the appellant's entitlement to interest from the date of formal communication of the merger. The court upheld the appellant's right to seek redressal for unjustified delays by tax authorities and emphasized compliance with procedural requirements for tax-related transactions.
Relevant date for allowing interest on delayed transfer of Cenvat credit - While the appellant argued for the date of formal communication of the merger to the department, the department contested this, leading to litigation. - The Tribunal set aside the Commissioner's order-in-appeal, affirming the appellant's entitlement to interest from the date of formal communication of the merger. The court upheld the appellant's right to seek redressal for unjustified delays by tax authorities and emphasized compliance with procedural requirements for tax-related transactions.
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