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 adjudicating authority can proceed with adjudication u/s 16(1) of FEMA during the pendency of an appeal against an order passed u/s 37A(1). Section 37A deals with interim seizure of value equivalent situated within India of foreign exchange, foreign security, or immovable property during adjudication proceedings. The functions of the adjudicating authority, authorized officer, and competent authority are distinct. The writ against a show cause notice is not entertainable once adjudication proceedings are completed. The adjudicating authority must pass appropriate directions in the adjudication order regarding further actions concerning seizure u/s 37A(1). The interim seizure order u/s 37A(1) does not have implications for the final order passed by the adjudicating authority u/s 16.
The adjudicating authority can proceed with adjudication u/s 16(1) of FEMA during the pendency of an appeal against an order passed u/s 37A(1). Section 37A deals with interim seizure of value equivalent situated within India of foreign exchange, foreign security, or immovable property during adjudication proceedings. The functions of the adjudicating authority, authorized officer, and competent authority are distinct. The writ against a show cause notice is not entertainable once adjudication proceedings are completed. The adjudicating authority must pass appropriate directions in the adjudication order regarding further actions concerning seizure u/s 37A(1). The interim seizure order u/s 37A(1) does not have implications for the final order passed by the adjudicating authority u/s 16.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
