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...
Amendment of section 244A. - interest on refund - in cases where the return is filed after the due date, the period for grant of interest on refund shall begin from the date of filing of return.
Amendment of section 244A. - interest on refund - in cases where the return is filed after the due date, the period for grant of interest on refund shall begin from the date of filing of return.
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