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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First appellate authority should direct appellant to reconstruct the appeal if the same is not traced in his office, which observation is due to the fact that the appellant has been able to show us copies of the ST-4 appeals which were signed by their authorised signatory - AT
First appellate authority should direct appellant to reconstruct the appeal if the same is not traced in his office, which observation is due to the fact that the appellant has been able to show us copies of the ST-4 appeals which were signed by their authorised signatory - AT
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