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...
Validity of the assessment u/s 143(3) - period of limitation - The department did not explain the reasons for service of the said notice and the assessment order with 9 months delay - the assessment order passed u/s 143(3) is barred by limitation and the same is annulled.
Validity of the assessment u/s 143(3) - period of limitation - The department did not explain the reasons for service of the said notice and the assessment order with 9 months delay - the assessment order passed u/s 143(3) is barred by limitation and the same is annulled.
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