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...
TDS u/s 194J - when the ‘transaction charges’ paid by the assessee to the Stock exchange cannot be held as ‘fees for technical services’, no disallowance of the aforesaid amount would be called for in the hands of the assessee under Sec. 40(a)(ia). - AT
TDS u/s 194J - when the ‘transaction charges’ paid by the assessee to the Stock exchange cannot be held as ‘fees for technical services’, no disallowance of the aforesaid amount would be called for in the hands of the assessee under Sec. 40(a)(ia). - AT
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