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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Validity of provisional attachment of the Petitioner’s bank account - Despite the petitioner's contentions, the High court determined that substantial material existed for the Commissioner to form an opinion in favor of the attachment. The court emphasized that the petitioner failed to confront the department with sufficient evidence against the action under Section 83 of the CGST Act. Furthermore, the court noted the issuance of a Show Cause Notice with abundant material supporting a tax demand against the petitioner. Considering these factors, the court rejected the petitioner's challenge to the provisional attachment.
Validity of provisional attachment of the Petitioner’s bank account - Despite the petitioner's contentions, the High court determined that substantial material existed for the Commissioner to form an opinion in favor of the attachment. The court emphasized that the petitioner failed to confront the department with sufficient evidence against the action under Section 83 of the CGST Act. Furthermore, the court noted the issuance of a Show Cause Notice with abundant material supporting a tax demand against the petitioner. Considering these factors, the court rejected the petitioner's challenge to the provisional attachment.
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