Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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...
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Writ against assessment order - Section 52 of the KVAT Act, provides for an appeal before the FAA and the petitioner can very well raise all such objections including the violation of principles of natural justice before FAA - in view of availability of an alternative efficacious remedy of appeal to the petitioner, the learned Single Judge has rightly dismissed the writ petition
Writ against assessment order - Section 52 of the KVAT Act, provides for an appeal before the FAA and the petitioner can very well raise all such objections including the violation of principles of natural justice before FAA - in view of availability of an alternative efficacious remedy of appeal to the petitioner, the learned Single Judge has rightly dismissed the writ petition
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