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...
Agricultural income - assessee had expressed its inability to substantiate the same on the ground that he has not maintained any books of account. Under these circumstances, the entire agricultural income declared by the assessee cannot be accepted. - AT
Agricultural income - assessee had expressed its inability to substantiate the same on the ground that he has not maintained any books of account. Under these circumstances, the entire agricultural income declared by the assessee cannot be accepted. - AT
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