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...
Classification of imported goods - plastic regrind - waste or not - restricted goods or prohibited goods - The Tribunal acknowledges the restrictions on the import of plastic waste under the Foreign Trade Policy (FTP) but finds that the lower authorities failed to provide sufficient evidence to justify the classification of the disputed goods as 'waste.' As a result, the Tribunal sets aside the decision to confiscate the goods. - The Tribunal deems the proposed destruction of goods as unlawful under the Customs Act, 1962, and orders the goods to be released to the importer.
Classification of imported goods - plastic regrind - waste or not - restricted goods or prohibited goods - The Tribunal acknowledges the restrictions on the import of plastic waste under the Foreign Trade Policy (FTP) but finds that the lower authorities failed to provide sufficient evidence to justify the classification of the disputed goods as 'waste.' As a result, the Tribunal sets aside the decision to confiscate the goods. - The Tribunal deems the proposed destruction of goods as unlawful under the Customs Act, 1962, and orders the goods to be released to the importer.
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