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...
Default in issue of notice - Notice deemed to be valid in certain circumstances. 292BB - what is contemplated under Section 149 is “issuance of notice” under Section 148 and not the service thereof on the assessee and further held that the “service of notice” under Section 148 is only required before the assessment, reassessment or re- computation.
Default in issue of notice - Notice deemed to be valid in certain circumstances. 292BB - what is contemplated under Section 149 is “issuance of notice” under Section 148 and not the service thereof on the assessee and further held that the “service of notice” under Section 148 is only required before the assessment, reassessment or re- computation.
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