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...
Exemption u/s 11 - charitable or not u/s 2(15) – Profit making is not the object of the assesse - Profit is merely a by-product which resulted incidentally in the process of carrying out the charitable purpose - exemption allowed - AT
Exemption u/s 11 - charitable or not u/s 2(15) – Profit making is not the object of the assesse - Profit is merely a by-product which resulted incidentally in the process of carrying out the charitable purpose - exemption allowed - AT
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