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...
Exemption u/s.11 - non production of registration certificate u/s.12A - Just because documentary evidences were not furnished by the assessee cannot be the ground for denying exemption u/s. 11 of the Act to the assessee.
Exemption u/s.11 - non production of registration certificate u/s.12A - Just because documentary evidences were not furnished by the assessee cannot be the ground for denying exemption u/s. 11 of the Act to the assessee.
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