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...
A writ petition seeking a creamy-layer based restriction on scheduled tribe tax exemption was treated as a request to alter legislative public policy, and the SC declined to entertain it in constitutional writ jurisdiction. The Court held that prayers to formulate, revise, or amend the exemption policy were not appropriate for adjudication at that stage. It left the petitioner free to pursue the matter before the Committee on Petitions and to forward the petition as a representation to the concerned authorities.
A writ petition seeking a creamy-layer based restriction on scheduled tribe tax exemption was treated as a request to alter legislative public policy, and the SC declined to entertain it in constitutional writ jurisdiction. The Court held that prayers to formulate, revise, or amend the exemption policy were not appropriate for adjudication at that stage. It left the petitioner free to pursue the matter before the Committee on Petitions and to forward the petition as a representation to the concerned authorities.
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