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...
Declaration of undisclosed income - THE INCOME DECLARATION SCHEME, 2016 - When the declaration can be filed - Determination of fair market value - No deduction in respect of any expenditure or allowance shall be allowed against the income in respect of which declaration under this section is made.
Declaration of undisclosed income - THE INCOME DECLARATION SCHEME, 2016 - When the declaration can be filed - Determination of fair market value - No deduction in respect of any expenditure or allowance shall be allowed against the income in respect of which declaration under this section is made.
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