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...
Writ petition under Article 226 dismissed due to availability of statutory remedy. Principles of natural justice not violated as petitioner failed to establish incapacity to reply to show cause notice. Court granted 30 days to file appeal before Appellate Authority, directing Commissioner (Appeals) to decide on merits without considering limitation if appeal filed within stipulated period. Interest of justice met by granting opportunity to avail statutory remedy.
Writ petition under Article 226 dismissed due to availability of statutory remedy. Principles of natural justice not violated as petitioner failed to establish incapacity to reply to show cause notice. Court granted 30 days to file appeal before Appellate Authority, directing Commissioner (Appeals) to decide on merits without considering limitation if appeal filed within stipulated period. Interest of justice met by granting opportunity to avail statutory remedy.
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