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...
Applicability of Exemption Notification - services of lodging and food exclusively to the students - appellant has to impart remedial classes to the week students at the instruction of the parents of the boarders /day boarders and has nothing to do with activities undertaken by St Michael’s School - does not come under the definition of “Educational Institution” - no exemption
Applicability of Exemption Notification - services of lodging and food exclusively to the students - appellant has to impart remedial classes to the week students at the instruction of the parents of the boarders /day boarders and has nothing to do with activities undertaken by St Michael’s School - does not come under the definition of “Educational Institution” - no exemption
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