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...
Refund claim - Rule 5 of CCR, 2004 - rejection on the ground that the appellants have not debited cenvat amount in their cenvat account before filing the refund claim - Belated debit cannot come in the ways of sanctioning the refund claim
Refund claim - Rule 5 of CCR, 2004 - rejection on the ground that the appellants have not debited cenvat amount in their cenvat account before filing the refund claim - Belated debit cannot come in the ways of sanctioning the refund claim
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