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...
Classification of goods/services - classification has already been finalised at the supplier’s end who also happens to be manufacturer of the goods in question - HSN of goods do not merits any change in classification merely due to the fact that the goods in question are being supplied to the Indian railways
Classification of goods/services - classification has already been finalised at the supplier’s end who also happens to be manufacturer of the goods in question - HSN of goods do not merits any change in classification merely due to the fact that the goods in question are being supplied to the Indian railways
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