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...
Disallowance u/s 40A(3) - substantial amount towards expenditure (purchase of land) has been paid to various persons in cash - once the genuineness of the transaction is accepted and the payees are identified, then the intention of inserting the provisions of section 40A(3) is fulfilled.
Disallowance u/s 40A(3) - substantial amount towards expenditure (purchase of land) has been paid to various persons in cash - once the genuineness of the transaction is accepted and the payees are identified, then the intention of inserting the provisions of section 40A(3) is fulfilled.
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