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The Central Government rescinded Notification No. 10/2022-Central Excise and Notification No. 11/2022-Central Excise, both dated 30th June 2022, pertaining to the effective rates of Road and Infrastructure Cess, with immediate effect through Notification No. 30/2024-Central Excise dated 2nd December 2024, exercising powers conferred by relevant sections of the Finance Act 2018, Central Excise Act 1944, and General Clauses Act 1897.
The Central Government rescinded Notification No. 10/2022-Central Excise and Notification No. 11/2022-Central Excise, both dated 30th June 2022, pertaining to the effective rates of Road and Infrastructure Cess, with immediate effect through Notification No. 30/2024-Central Excise dated 2nd December 2024, exercising powers conferred by relevant sections of the Finance Act 2018, Central Excise Act 1944, and General Clauses Act 1897.
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