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...
Principles of natural justice - imposition of penalty on the co-noticee/appellant - Mere signing of bill that too in the capacity of being employee is not sufficient to prove gravest of allegations of improper export.
Principles of natural justice - imposition of penalty on the co-noticee/appellant - Mere signing of bill that too in the capacity of being employee is not sufficient to prove gravest of allegations of improper export.
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