Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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...
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The eighteen-month period for an Interim Board to dispose of a pending settlement application runs from its first allotment to, and action by, an Interim Board. An administrative transfer to another Interim Board does not restart or extend that limitation, because repeated transfers would undermine the statutory time-bound settlement framework. Exercise of the power to call for a report indicates that the application had already been allotted to and was within the first Interim Board's jurisdiction. The limitation period is mandatory; settlement and consequential rectification orders made after its expiry are time-barred and void. Questions concerning abatement and its consequences remain open.
The eighteen-month period for an Interim Board to dispose of a pending settlement application runs from its first allotment to, and action by, an Interim Board. An administrative transfer to another Interim Board does not restart or extend that limitation, because repeated transfers would undermine the statutory time-bound settlement framework. Exercise of the power to call for a report indicates that the application had already been allotted to and was within the first Interim Board's jurisdiction. The limitation period is mandatory; settlement and consequential rectification orders made after its expiry are time-barred and void. Questions concerning abatement and its consequences remain open.
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