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...
Cenvat Credit - Recovery of cost from employees - The appellants had claimed that the credit of outdoor catering services were availed by the appellant for making provision for food and beverages for employees of the appellant employed at its factory. - credit not allowed - AT
Cenvat Credit - Recovery of cost from employees - The appellants had claimed that the credit of outdoor catering services were availed by the appellant for making provision for food and beverages for employees of the appellant employed at its factory. - credit not allowed - AT
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