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...
Seeking amendment of bill of entry - The High Court acknowledged the oversight by the respondent in not considering the petitioner's exemption claim and directed them to dispose of the rectification application filed by the petitioner. The Court granted the respondent the authority to determine the petitioner's entitlement to the exemption during the disposal process, with a strict timeline of six weeks for completion.
Seeking amendment of bill of entry - The High Court acknowledged the oversight by the respondent in not considering the petitioner's exemption claim and directed them to dispose of the rectification application filed by the petitioner. The Court granted the respondent the authority to determine the petitioner's entitlement to the exemption during the disposal process, with a strict timeline of six weeks for completion.
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