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...
Denial of refund claim - SEZ Unit - service tax amount is payable by their client and subsequently on being informed by their clients, they reversed the entries indicating that the service tax paid by them is receivable from Govt. Department - refund allowed - AT
Denial of refund claim - SEZ Unit - service tax amount is payable by their client and subsequently on being informed by their clients, they reversed the entries indicating that the service tax paid by them is receivable from Govt. Department - refund allowed - AT
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