Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Franchise Service - appellant gave right to use its name for running pre-primary and preparatory schools - scope of the definition of “Franchise” given in Section 65(47) of the Finance Act, 1994 during the relevant period - appellant has made out a strong case for full waiver of pre-deposit - stay granted - AT
Franchise Service - appellant gave right to use its name for running pre-primary and preparatory schools - scope of the definition of “Franchise” given in Section 65(47) of the Finance Act, 1994 during the relevant period - appellant has made out a strong case for full waiver of pre-deposit - stay granted - AT
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