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...
Companies may file Form DPT-3 for financial year 2025-2026 without additional fees up to 31 July 2026, despite the normal due date of 30 June 2026. The relaxation applies because capacity enhancement and restoration work at the data centre is being carried out after a fire incident on 5 June 2026. The circular grants a limited filing concession only for the additional fee on delayed DPT-3 submissions for the stated period.
Companies may file Form DPT-3 for financial year 2025-2026 without additional fees up to 31 July 2026, despite the normal due date of 30 June 2026. The relaxation applies because capacity enhancement and restoration work at the data centre is being carried out after a fire incident on 5 June 2026. The circular grants a limited filing concession only for the additional fee on delayed DPT-3 submissions for the stated period.
Note: It is a system-generated summary and is for quick reference only.