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...
Common registration and return for First Stage Dealer and Importer - An assessee who conducts business both as an importer and FSD may take only one central excise registration and submit only one return
Common registration and return for First Stage Dealer and Importer - An assessee who conducts business both as an importer and FSD may take only one central excise registration and submit only one return
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