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...
Additions in the hands of purchaser (Assessee) – It is a common practice that the property is registered on the circle rate and remaining money is paid as “on-money“ - in the absence of any evidence/document, it cannot be applied by closing of the eye - There must be evidence on record to prove that “on-money“ was received from the assessees - HC
Additions in the hands of purchaser (Assessee) – It is a common practice that the property is registered on the circle rate and remaining money is paid as “on-money“ - in the absence of any evidence/document, it cannot be applied by closing of the eye - There must be evidence on record to prove that “on-money“ was received from the assessees - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
