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...
Goods re-imported after export under duty drawback, rebate or bond remain covered by the exemption framework under Notification 45/2017-Customs, with clause (d) in the first proviso substituted to require that the re-imported goods are the same goods as exported. For goods re-imported through courier mode, other than goods covered by regulation 2(4) of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, risk-based treatment is to apply. The amendment comes into force on 1 April 2026.
Goods re-imported after export under duty drawback, rebate or bond remain covered by the exemption framework under Notification 45/2017-Customs, with clause (d) in the first proviso substituted to require that the re-imported goods are the same goods as exported. For goods re-imported through courier mode, other than goods covered by regulation 2(4) of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, risk-based treatment is to apply. The amendment comes into force on 1 April 2026.
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