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...
Leave fare concession payments for travel involving a foreign leg, made while an interim High Court order restrained tax deduction at source, did not attract assessee-in-default consequences under section 201(1). The Tribunal's approach followed a coordinate bench view that an employer-bank could not be treated as in default for failing to deduct tax during the restraint's operation. The employer-bank's appeal was allowed.
Leave fare concession payments for travel involving a foreign leg, made while an interim High Court order restrained tax deduction at source, did not attract assessee-in-default consequences under section 201(1). The Tribunal's approach followed a coordinate bench view that an employer-bank could not be treated as in default for failing to deduct tax during the restraint's operation. The employer-bank's appeal was allowed.
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