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...
Addition on the transactions shown in 26AS - the said amount is considered while filing the return of income of the proprietorship concern and consequently the assessment in the hand of the dissolved partnership firm would amount to double taxation of the same income
Addition on the transactions shown in 26AS - the said amount is considered while filing the return of income of the proprietorship concern and consequently the assessment in the hand of the dissolved partnership firm would amount to double taxation of the same income
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