Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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...
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Artificial Juridical Person or Association of person - AO had on his own had changed the status of the appellant from AJP to AOP. This legally he cannot do it and the entire assessment is wrong and bad in law. It is liable to be annulled. - AT
Artificial Juridical Person or Association of person - AO had on his own had changed the status of the appellant from AJP to AOP. This legally he cannot do it and the entire assessment is wrong and bad in law. It is liable to be annulled. - AT
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