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...
Purchases of the TV Programs/Film rights - Assessee amortised the "inventories‟ as per the method of accounting consistently followed by him over the years - the argument towards applicability of the AS-26 to the TV Programs and Film rights is not supported by any precedents - AO's proposal to invoke the provisions of section 32(ii) rejected - AT
Purchases of the TV Programs/Film rights - Assessee amortised the "inventories‟ as per the method of accounting consistently followed by him over the years - the argument towards applicability of the AS-26 to the TV Programs and Film rights is not supported by any precedents - AO's proposal to invoke the provisions of section 32(ii) rejected - AT
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