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...
Acquisition of 3D sesismic data - the provisions of Section 5(2) will not stand on the way of the Authorities insisting on the amount of mobilization advance received by the appellant outside India being included - Section 44BB(2) clearly provides for reckoning the amount received outside India also for calculating the amount. - HC
Acquisition of 3D sesismic data - the provisions of Section 5(2) will not stand on the way of the Authorities insisting on the amount of mobilization advance received by the appellant outside India being included - Section 44BB(2) clearly provides for reckoning the amount received outside India also for calculating the amount. - HC
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