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...
Condonation of delay - the appellant was absconding in view of the COFEPOSA detention order and the proclamation made for his appearance. The appellant was evading the service of summons. No case for condonation of delay is made out - HC
Condonation of delay - the appellant was absconding in view of the COFEPOSA detention order and the proclamation made for his appearance. The appellant was evading the service of summons. No case for condonation of delay is made out - HC
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