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...
Discrepancy in the online filing of Form ITR- 6 - software of the Department did not permit the Petitioner’s claim u/s 10AA without setting off the loss of the ineligible unit - direction is issued to the department to either accept the manual return or alter the software to permit it to again to file online its returns for the AYs in question on or before 31st May, 2019.
Discrepancy in the online filing of Form ITR- 6 - software of the Department did not permit the Petitioner’s claim u/s 10AA without setting off the loss of the ineligible unit - direction is issued to the department to either accept the manual return or alter the software to permit it to again to file online its returns for the AYs in question on or before 31st May, 2019.
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