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...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Classification of services - Finishing Work - From the nature of the work orders, it is found that the same does not appear to include supply of material alongwith service and as such do not merit classification under the ‘Works Contract Service’.
Classification of services - Finishing Work - From the nature of the work orders, it is found that the same does not appear to include supply of material alongwith service and as such do not merit classification under the ‘Works Contract Service’.
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