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...
Valuation of goods - appellant had not passed the cash discount to their customers - Cash discounts for prompt payment of price of goods on delivery, are admissible in arriving at the assessable value if they are available to all buyers - AT
Valuation of goods - appellant had not passed the cash discount to their customers - Cash discounts for prompt payment of price of goods on delivery, are admissible in arriving at the assessable value if they are available to all buyers - AT
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