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 claim of the appellant (Krishi Upaj Mandi Samiti) that the allotment of shop or land to the traders cannot be considered as “renting of immovable property” is not tenable.
The claim of the appellant (Krishi Upaj Mandi Samiti) that the allotment of shop or land to the traders cannot be considered as “renting of immovable property” is not tenable.
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