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...
Entitlement to exemption u/s. 11 - surplus funds generated from the running of community hall, kalyanamandapam and funeral ceremony hall - Assessee failed to prove the nexus between the profit earned and charitable activity - AT
Entitlement to exemption u/s. 11 - surplus funds generated from the running of community hall, kalyanamandapam and funeral ceremony hall - Assessee failed to prove the nexus between the profit earned and charitable activity - AT
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