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...
Long term capital gain (LTCG) - relinquishment of right in property in favor of brother in lieu of cash - arrangement as per the family settlement - Such transaction cannot to be treated as transfer within the meaning of section 2(47) - not liable to income tax - AT
Long term capital gain (LTCG) - relinquishment of right in property in favor of brother in lieu of cash - arrangement as per the family settlement - Such transaction cannot to be treated as transfer within the meaning of section 2(47) - not liable to income tax - AT
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