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...
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...
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Offence punishable under Sections 138 read with 142 of the Negotiable Instruments Act - petitioner is the independent non-executive nominee director - No vicarious liability can be fastened on the petitioner in the absence of specific role being attributed to the petitioner. - HC
Offence punishable under Sections 138 read with 142 of the Negotiable Instruments Act - petitioner is the independent non-executive nominee director - No vicarious liability can be fastened on the petitioner in the absence of specific role being attributed to the petitioner. - HC
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