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 Supply - supply of goods or services - Levy of GST - Supply of printed question papers for various examinations conducted by the Government/Government aided Educational Boards/ Councils/Universities etc - Cannot be held as supply of goods - Exempted as providing pure service to the the government.
Classification of Supply - supply of goods or services - Levy of GST - Supply of printed question papers for various examinations conducted by the Government/Government aided Educational Boards/ Councils/Universities etc - Cannot be held as supply of goods - Exempted as providing pure service to the the government.
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