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...
Penalty u/s. 271(F) - non furnishing the return within the due date - bonafide belief that income was not taxable - There was reasonable cause for the failure of the assessee to comply with the provisions of the Act - No penalty - AT
Penalty u/s. 271(F) - non furnishing the return within the due date - bonafide belief that income was not taxable - There was reasonable cause for the failure of the assessee to comply with the provisions of the Act - No penalty - AT
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