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...
Timely pronouncement of reserved judgments required release of an indirect-tax writ petition after the Bench could not adhere to stipulated timelines. Applying the principle concerning prompt delivery of reserved decisions, the matter was placed before the regular Bench hearing indirect-tax writ petitions. Interim status quo was directed to continue for four weeks, preserving the parties' existing position pending further hearing.
Timely pronouncement of reserved judgments required release of an indirect-tax writ petition after the Bench could not adhere to stipulated timelines. Applying the principle concerning prompt delivery of reserved decisions, the matter was placed before the regular Bench hearing indirect-tax writ petitions. Interim status quo was directed to continue for four weeks, preserving the parties' existing position pending further hearing.
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