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...
The Supreme Court held that interest on tax demand post Telecom Policy 1999 is waived based on a judgment and the Telecom Policy's commencement in 1999. The waiver is specific to the case and not a precedent for others. Other pending cases should consider this decision on interest. The Miscellaneous Application is disposed of.
The Supreme Court held that interest on tax demand post Telecom Policy 1999 is waived based on a judgment and the Telecom Policy's commencement in 1999. The waiver is specific to the case and not a precedent for others. Other pending cases should consider this decision on interest. The Miscellaneous Application is disposed of.
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