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...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
ITC - input services - change of land use - topographical survey - consultancy of environmental issue - The service in question has been used by the appellant for setting up of a factory and without setting up of the factory the appellant is not able to manufacture their final product - Credit allowed.
ITC - input services - change of land use - topographical survey - consultancy of environmental issue - The service in question has been used by the appellant for setting up of a factory and without setting up of the factory the appellant is not able to manufacture their final product - Credit allowed.
Note: It is a system-generated summary and is for quick reference only.
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