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...
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Duty-free import benefit for a 100% EOU was denied because export of serpentine products did not satisfy the condition attached to imported marble blocks, as serpentine marble and marble were not similar goods; customs duty was therefore payable on the imports. The extended period of limitation was set aside because the department knew of the imports, exports and DTA clearances, so suppression with intent to evade duty was not proved, and a B-17 bond did not remove the normal limitation rules. Cutting marble blocks into slabs or tiles during the relevant period was held not to amount to manufacture, so the central excise demand failed. Excise duty already paid on DTA clearances was allowed to be adjusted against the surviving customs demand, and confiscation, redemption fine and penalties were set aside.
Duty-free import benefit for a 100% EOU was denied because export of serpentine products did not satisfy the condition attached to imported marble blocks, as serpentine marble and marble were not similar goods; customs duty was therefore payable on the imports. The extended period of limitation was set aside because the department knew of the imports, exports and DTA clearances, so suppression with intent to evade duty was not proved, and a B-17 bond did not remove the normal limitation rules. Cutting marble blocks into slabs or tiles during the relevant period was held not to amount to manufacture, so the central excise demand failed. Excise duty already paid on DTA clearances was allowed to be adjusted against the surviving customs demand, and confiscation, redemption fine and penalties were set aside.
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