Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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...
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Import of Garlic from Nepal - Merely the bags contained some inscriptions in Chinese language which have also not been deciphered by the Customs, the said fact cannot itself go to establish that the Garlic stuffed in such bags were of Chinese Origin
Import of Garlic from Nepal - Merely the bags contained some inscriptions in Chinese language which have also not been deciphered by the Customs, the said fact cannot itself go to establish that the Garlic stuffed in such bags were of Chinese Origin
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