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...
Penalty - assessee has not been able to show any reasonable cause for not complying with Rules nor for its failure to produce information called for by the ld. TPO. - levy of penalty u/s 271AA as well as 271G of the Act were justified.
Penalty - assessee has not been able to show any reasonable cause for not complying with Rules nor for its failure to produce information called for by the ld. TPO. - levy of penalty u/s 271AA as well as 271G of the Act were justified.
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