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...
TDS credit omitted from an original return may be claimed through rectification where Form 26AS reflects the deduction and the corresponding income has been offered to tax. Mere failure to claim the credit in the original return should not result in its denial in those circumstances. The Assessing Officer must verify the TDS claim and inclusion of the related income before granting the credit.
TDS credit omitted from an original return may be claimed through rectification where Form 26AS reflects the deduction and the corresponding income has been offered to tax. Mere failure to claim the credit in the original return should not result in its denial in those circumstances. The Assessing Officer must verify the TDS claim and inclusion of the related income before granting the credit.
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