Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Constitutional validity of Electoral Bond Scheme and the provisions of the Finance Act 2017 which amended the provisions of the Representation of People Act 1951 and the Income Tax Act 1961 - The Supreme Court ruled the Electoral Bond Scheme and related amendments unconstitutional due to violations of citizens' right to information and arbitrariness. It mandated disclosure of transaction details by the State Bank of India within set deadlines, rejecting pleas for extension citing complexity. The Election Commission was tasked with compiling and publishing the disclosed information.
Constitutional validity of Electoral Bond Scheme and the provisions of the Finance Act 2017 which amended the provisions of the Representation of People Act 1951 and the Income Tax Act 1961 - The Supreme Court ruled the Electoral Bond Scheme and related amendments unconstitutional due to violations of citizens' right to information and arbitrariness. It mandated disclosure of transaction details by the State Bank of India within set deadlines, rejecting pleas for extension citing complexity. The Election Commission was tasked with compiling and publishing the disclosed information.
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