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 76 of FA, 1994 - delay in payment of service tax due to financial crisis - the head office has not release the fund, the appellant could not be pay service tax in time - penalty waived u/s 80 - AT
Penalty u/s 76 of FA, 1994 - delay in payment of service tax due to financial crisis - the head office has not release the fund, the appellant could not be pay service tax in time - penalty waived u/s 80 - AT
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