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 from sale of property - When all these factual observation are seen cumulatively, the claim of the assessee that the activity of sale of properties should be treated as business fails.
Income from sale of property - When all these factual observation are seen cumulatively, the claim of the assessee that the activity of sale of properties should be treated as business fails.
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