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...
Confiscation proceedings concerning alleged excess stock of imported electronic goods were challenged on the ground that, although the authority offered offering provisional release, it neither quantified the amount payable nor stipulated any conditions for such release, rendering the option illusory. The forum noted that the seized goods were imported about six years earlier and were likely technologically outdated, requiring a policy-level resolution on provisional release where seizures are based on suspected GST evasion. The matter was directed to be placed before the GST Council for appropriate policy consideration, and the writ petition was disposed of accordingly. - HC
Confiscation proceedings concerning alleged excess stock of imported electronic goods were challenged on the ground that, although the authority offered offering provisional release, it neither quantified the amount payable nor stipulated any conditions for such release, rendering the option illusory. The forum noted that the seized goods were imported about six years earlier and were likely technologically outdated, requiring a policy-level resolution on provisional release where seizures are based on suspected GST evasion. The matter was directed to be placed before the GST Council for appropriate policy consideration, and the writ petition was disposed of accordingly. - HC
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