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...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Revision u/s 263 - disallowance u/s 40(a)(ia) - CIT has not correctly interpreted the provisions of sec.194C(2) nor consider the law amended in sec.40(a)(ia) held to be applicable retrospectively - CIT also failed to verify and conduct the minimal enquiry about non-deduction of TDS and deposit of TDS before the due date for filing the return of income - Revision order set aside.
Revision u/s 263 - disallowance u/s 40(a)(ia) - CIT has not correctly interpreted the provisions of sec.194C(2) nor consider the law amended in sec.40(a)(ia) held to be applicable retrospectively - CIT also failed to verify and conduct the minimal enquiry about non-deduction of TDS and deposit of TDS before the due date for filing the return of income - Revision order set aside.
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