Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Pre-CIRP export-obligation defaults cannot support continued Denied Entry List restrictions after an approved, unchallenged resolution plan extinguishes the Government's operational-debt claim and attached performance obligations. Coercive administrative orders issued against the corporate debtor during the insolvency moratorium were void ab initio, and the impugned orders and listing were set aside, subject to fresh lawful action for an independent subsequent default. Inaction by the final decision-making authority constituted part of the cause of action, supporting territorial writ jurisdiction. Availability of an alternative remedy did not oust constitutional writ jurisdiction.
Pre-CIRP export-obligation defaults cannot support continued Denied Entry List restrictions after an approved, unchallenged resolution plan extinguishes the Government's operational-debt claim and attached performance obligations. Coercive administrative orders issued against the corporate debtor during the insolvency moratorium were void ab initio, and the impugned orders and listing were set aside, subject to fresh lawful action for an independent subsequent default. Inaction by the final decision-making authority constituted part of the cause of action, supporting territorial writ jurisdiction. Availability of an alternative remedy did not oust constitutional writ jurisdiction.
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TaxTMI 
TaxTMI 
of 4907 
