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...
Challenge to a demand order for alleged fraudulent availment of ITC was rejected as the noticee failed to reply to the show cause notice despite being aware of the investigation, and personal hearing intimations sent to the registered email were held duly served, rendering the non-service plea false. Issuance of a consolidated show cause notice covering multiple financial years was held permissible, as analysis across "periods" can be necessary to establish a pattern of fraud. On adjudicatory jurisdiction, it was held that in multi-noticee matters jurisdiction lies with the commissionerate linked to the highest proposed demand, consistent with the relevant circular. Writ jurisdiction was declined given disputed facts and availability of statutory appeal; the petition was dismissed with exemplary costs. - HC
Challenge to a demand order for alleged fraudulent availment of ITC was rejected as the noticee failed to reply to the show cause notice despite being aware of the investigation, and personal hearing intimations sent to the registered email were held duly served, rendering the non-service plea false. Issuance of a consolidated show cause notice covering multiple financial years was held permissible, as analysis across "periods" can be necessary to establish a pattern of fraud. On adjudicatory jurisdiction, it was held that in multi-noticee matters jurisdiction lies with the commissionerate linked to the highest proposed demand, consistent with the relevant circular. Writ jurisdiction was declined given disputed facts and availability of statutory appeal; the petition was dismissed with exemplary costs. - HC
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