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...
The appeal authority had no jurisdiction surviving in him to pass any order referable to Section 55(5)(iii) of the Act after the assessee had filed an application to withdraw his appeal and there was no request made by the Commissioner to examine the legality or propriety of the order under appeal.
The appeal authority had no jurisdiction surviving in him to pass any order referable to Section 55(5)(iii) of the Act after the assessee had filed an application to withdraw his appeal and there was no request made by the Commissioner to examine the legality or propriety of the order under appeal.
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