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...
Rejection of P/L A/C prepared by the assessee - the expression used in the statement given u/s 132(4) cannot be taken as determinative factor for deciding the character of the purchase of shares. - AT
Rejection of P/L A/C prepared by the assessee - the expression used in the statement given u/s 132(4) cannot be taken as determinative factor for deciding the character of the purchase of shares. - AT
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