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...
An order-in-original passed against a deceased sole proprietor was held vulnerable because no notice was issued to the legal representative before further proceedings. The High Court treated the argument that the proprietary concern continued as immaterial, and observed that once the proprietor dies, the department must at least proceed against the legal representative. The impugned order was quashed, with liberty to proceed afresh in accordance with law.
An order-in-original passed against a deceased sole proprietor was held vulnerable because no notice was issued to the legal representative before further proceedings. The High Court treated the argument that the proprietary concern continued as immaterial, and observed that once the proprietor dies, the department must at least proceed against the legal representative. The impugned order was quashed, with liberty to proceed afresh in accordance with law.
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