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...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Accrual of income - Selection of year of assessment - the entire sum was received upfront in the year in question and TDS was also deducted on that basis - ITAT erred in concluding that the sum received in each of the AYs in question could be spread over five years on the basis of the subsequent agreements - HC
Accrual of income - Selection of year of assessment - the entire sum was received upfront in the year in question and TDS was also deducted on that basis - ITAT erred in concluding that the sum received in each of the AYs in question could be spread over five years on the basis of the subsequent agreements - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
