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...
Disallowance of depreciation on non-compete territory rights - The department sought to disallow the deprecation to the assessee in all these years even without adjudicating the issue on merit at any stage. It is not permissible.
Disallowance of depreciation on non-compete territory rights - The department sought to disallow the deprecation to the assessee in all these years even without adjudicating the issue on merit at any stage. It is not permissible.
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