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...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
Foreign contribution registration under the Foreign Contribution (Regulation) Act, 2010 does not create a vested or absolute right to receive foreign contributions. Registration depends on the competent authority's discretionary assessment, reviewable for perversity, disregard of relevant material, or non-application of mind. Applicants must truthfully disclose their organisational character: an organisation professing Zen Buddhist philosophy is religious and cannot describe itself as non-religious. Religious organisations may apply, but must make full and accurate disclosures; organisations involved in conversion from one faith to another must be denied registration. Appeals from refusal of registration, being incapable of monetary valuation and treated as appeals from original decrees, fall for consideration by a Division Bench.
Foreign contribution registration under the Foreign Contribution (Regulation) Act, 2010 does not create a vested or absolute right to receive foreign contributions. Registration depends on the competent authority's discretionary assessment, reviewable for perversity, disregard of relevant material, or non-application of mind. Applicants must truthfully disclose their organisational character: an organisation professing Zen Buddhist philosophy is religious and cannot describe itself as non-religious. Religious organisations may apply, but must make full and accurate disclosures; organisations involved in conversion from one faith to another must be denied registration. Appeals from refusal of registration, being incapable of monetary valuation and treated as appeals from original decrees, fall for consideration by a Division Bench.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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