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...
Sale proceeds of shares treated as income from other sources – Genuineness of transaction - capital gains earned by the assessee is to be taxed as such and AO erred in considering the entire sale proceeds as income from other sources - AT
Sale proceeds of shares treated as income from other sources – Genuineness of transaction - capital gains earned by the assessee is to be taxed as such and AO erred in considering the entire sale proceeds as income from other sources - AT
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