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...
Permission for warehousing of goods - Rule 4(4) - the decision of expansion of the factory is the sole discretion of the assessee and department can not insist for that - applicant has never misused the facility of outside storage - there is no chance of danger to the Revenue, for this reason also appellant deserve extension of permission - AT
Permission for warehousing of goods - Rule 4(4) - the decision of expansion of the factory is the sole discretion of the assessee and department can not insist for that - applicant has never misused the facility of outside storage - there is no chance of danger to the Revenue, for this reason also appellant deserve extension of permission - AT
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