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...
Relevant date for refund claim - export of services - it would be appropriate that the relevant date for calculating the time limit under Section 11B also should be the date on which consideration is received - AT
Relevant date for refund claim - export of services - it would be appropriate that the relevant date for calculating the time limit under Section 11B also should be the date on which consideration is received - AT
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