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...
Maintainability of Appeal - Appropriate forum - matter relates to the valuation of a car which was imported - The High Court held that the appeal was not maintainable before it due to the clear bar on entertaining appeals concerning the valuation of imported goods. Therefore, the High Court dismissed the appeal.
Maintainability of Appeal - Appropriate forum - matter relates to the valuation of a car which was imported - The High Court held that the appeal was not maintainable before it due to the clear bar on entertaining appeals concerning the valuation of imported goods. Therefore, the High Court dismissed the appeal.
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