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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Dividend distribution Tax (DDT) - buy back its own shares - distribution of accumulated profit - Section 115O is a charging section on its own and they do not demand for issuing any show cause notice and then passing any order - unless the law requires, the AO need not issue notice before making a demand u/s 115O
Dividend distribution Tax (DDT) - buy back its own shares - distribution of accumulated profit - Section 115O is a charging section on its own and they do not demand for issuing any show cause notice and then passing any order - unless the law requires, the AO need not issue notice before making a demand u/s 115O
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