Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
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...
A belated challenge to the Assessing Officer's jurisdiction failed because no objection was raised during assessment or before completion of the assessment, and the point was first taken only as an additional ground; the tribunal therefore treated the objection as barred by the statutory time limit. The addition for unexplained money was also sustained because the cash book did not evidence availability of cash on the date of seizure, with no entries for the intervening period and no support for the claim that the cash belonged to the firm or had been withdrawn for purchases. The appeal was dismissed.
A belated challenge to the Assessing Officer's jurisdiction failed because no objection was raised during assessment or before completion of the assessment, and the point was first taken only as an additional ground; the tribunal therefore treated the objection as barred by the statutory time limit. The addition for unexplained money was also sustained because the cash book did not evidence availability of cash on the date of seizure, with no entries for the intervening period and no support for the claim that the cash belonged to the firm or had been withdrawn for purchases. The appeal was dismissed.
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