Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
CBDT instructions treat recovery of 20% of disputed tax demand as the ordinary condition for stay pending a first appeal. Recovery above that level requires recorded reasons, including lack of prima facie sustainability of the taxpayer's case or exceptional circumstances. Where a stay order does not record reasons for exceeding the norm, retaining excess collections or adjusting refunds while the stay continues defeats the protection of the stay. Aggregate recoveries and refund adjustments must be verified, and amounts exceeding 20% must be refunded with applicable interest. The assessment and appellate merits remain open.
CBDT instructions treat recovery of 20% of disputed tax demand as the ordinary condition for stay pending a first appeal. Recovery above that level requires recorded reasons, including lack of prima facie sustainability of the taxpayer's case or exceptional circumstances. Where a stay order does not record reasons for exceeding the norm, retaining excess collections or adjusting refunds while the stay continues defeats the protection of the stay. Aggregate recoveries and refund adjustments must be verified, and amounts exceeding 20% must be refunded with applicable interest. The assessment and appellate merits remain open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
