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 concerned validity of an assessment issued under an omitted statutory provision; the court found the authority had applied a repealed provision instead of the substituted provision introduced by amendment, rendering the impugned order invalid and therefore set aside. The order must be treated as a show cause notice; the affected party is directed to file a reply with documents within six weeks, after which the authority shall issue a clear 14-day notice fixing personal hearing and thereafter decide on merits in accordance with law. Writ petition disposed accordingly.
Challenge concerned validity of an assessment issued under an omitted statutory provision; the court found the authority had applied a repealed provision instead of the substituted provision introduced by amendment, rendering the impugned order invalid and therefore set aside. The order must be treated as a show cause notice; the affected party is directed to file a reply with documents within six weeks, after which the authority shall issue a clear 14-day notice fixing personal hearing and thereafter decide on merits in accordance with law. Writ petition disposed accordingly.
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