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...
Common area maintenance (CAM) charges paid with rent retain a separate character when they represent maintenance and allied services for common areas; rent remains subject to TDS as rent, while separately identifiable CAM charges are deductible under the provision for contract or service payments. The ITAT accepted the CIT(A)'s view, followed the coordinate Bench ruling in the assessee's own case, and treated the hotel-room rent precedent as factually distinguishable. The demand raised for non-deduction of tax and the consequential liability were deleted.
Common area maintenance (CAM) charges paid with rent retain a separate character when they represent maintenance and allied services for common areas; rent remains subject to TDS as rent, while separately identifiable CAM charges are deductible under the provision for contract or service payments. The ITAT accepted the CIT(A)'s view, followed the coordinate Bench ruling in the assessee's own case, and treated the hotel-room rent precedent as factually distinguishable. The demand raised for non-deduction of tax and the consequential liability were deleted.
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