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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Rectification of error in respect of determination of nature of works contract - It is too immature to take a call about the allegation as that of committing judicial indiscipline as is alleged by the applicant-respondent. Above all, the debatable issue cannot be considered under the garb of the rectification.
Rectification of error in respect of determination of nature of works contract - It is too immature to take a call about the allegation as that of committing judicial indiscipline as is alleged by the applicant-respondent. Above all, the debatable issue cannot be considered under the garb of the rectification.
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