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...
Reopening of assessment - AO has failed to furnish the assessee with a copy of the reasons so recorded that has prevented the assessee from filing his objections, if any, to the notice - This failure on the part of AO is in violation of the principles of natural justice - AT
Reopening of assessment - AO has failed to furnish the assessee with a copy of the reasons so recorded that has prevented the assessee from filing his objections, if any, to the notice - This failure on the part of AO is in violation of the principles of natural justice - AT
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