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...
Agriculture income - assessee did not furnish any details with regard to his agricultural holding or any evidence for earning of agricultural income even in front of Tribunal - addition confirmed - AT
Agriculture income - assessee did not furnish any details with regard to his agricultural holding or any evidence for earning of agricultural income even in front of Tribunal - addition confirmed - AT
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