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...
Accrual of interest on advance made by the assessee to the Haryana State Electricity Board - as the assessee was following cash system of accounting, no income on this account had been received in the year in question and therefore, it was not liable to be assessed - HC
Accrual of interest on advance made by the assessee to the Haryana State Electricity Board - as the assessee was following cash system of accounting, no income on this account had been received in the year in question and therefore, it was not liable to be assessed - HC
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