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...
CENVAT Credit - Renting of immovable property services - 35% of Cenvat credit availed on input services is not required to be made as pre-deposit - Appellant directed to pre-deposit 35% of the Cenvat credit denied and attributable to inputs and capital goods alone - Tri-LB
CENVAT Credit - Renting of immovable property services - 35% of Cenvat credit availed on input services is not required to be made as pre-deposit - Appellant directed to pre-deposit 35% of the Cenvat credit denied and attributable to inputs and capital goods alone - Tri-LB
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