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...
Input Tax Credit - procurement of goods and services for construction of the project during the Construction Period - Full ITC of the GST paid on the inputs and input services used in the O&M phase is available to the subject to the provisions of Section 17(5) of the Central GST Act, 2017.
Input Tax Credit - procurement of goods and services for construction of the project during the Construction Period - Full ITC of the GST paid on the inputs and input services used in the O&M phase is available to the subject to the provisions of Section 17(5) of the Central GST Act, 2017.
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