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...
CENVAT Credit - inputs which were subsequently cleared “as such” to their sister unit without reversal of credit - a Revenue neutral situation - the appellant is a PSU, the extended period is not invokable
CENVAT Credit - inputs which were subsequently cleared “as such” to their sister unit without reversal of credit - a Revenue neutral situation - the appellant is a PSU, the extended period is not invokable
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