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...
Notice u/s 148 issued to a non-existent entity due to merger. ITAT held such notice illegal, invalid and non-est as per Bombay HC in Uber India Systems Pvt. Ltd. Despite Revenue's contention that it was a curable defect u/s 292B, ITAT decided in favor of the assessee, ruling the assessment invalid since notice was issued to a non-existing entity after being informed of the merger.
Notice u/s 148 issued to a non-existent entity due to merger. ITAT held such notice illegal, invalid and non-est as per Bombay HC in Uber India Systems Pvt. Ltd. Despite Revenue's contention that it was a curable defect u/s 292B, ITAT decided in favor of the assessee, ruling the assessment invalid since notice was issued to a non-existing entity after being informed of the merger.
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