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...
Classification of services - construction work - composite works contract - category of works contract services or CICS? - Any charge to tax under the five heads in Section 65(105) would only be of service contracts simpliciter and not composite indivisible works contracts. - AT
Classification of services - construction work - composite works contract - category of works contract services or CICS? - Any charge to tax under the five heads in Section 65(105) would only be of service contracts simpliciter and not composite indivisible works contracts. - AT
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