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...
Income recognition - there is a dispute with regard to the collection of the amount between the assessee and his client and the assessee client is also appears to be a bankrupt - Income not to be recognized following AS-9
Income recognition - there is a dispute with regard to the collection of the amount between the assessee and his client and the assessee client is also appears to be a bankrupt - Income not to be recognized following AS-9
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