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...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Deemed dividend u/s 2(22)(e) – When SFL is not engaged in the business of money lending, the transaction of the assessee by way of receiving loan from SFL has to be treated as deemed dividend in the hands of the present assessee - AT
Deemed dividend u/s 2(22)(e) – When SFL is not engaged in the business of money lending, the transaction of the assessee by way of receiving loan from SFL has to be treated as deemed dividend in the hands of the present assessee - AT
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