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...
Reopening of assessment - when a specific direction has been given by the Additional Commissioner u/s 144A of the Act for passing an order u/s 143(3) of the Act on a specific issue, assessment cannot be reopened on the same issue - AO has no power of review - AT
Reopening of assessment - when a specific direction has been given by the Additional Commissioner u/s 144A of the Act for passing an order u/s 143(3) of the Act on a specific issue, assessment cannot be reopened on the same issue - AO has no power of review - AT
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