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...
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Re-credit of CENVAT - the Respondent had paid service tax from cenvat credit, but the same was objected by the department then paid the said service tax amount in cash - Once they paid the service tax in cash, they become eligible for the re-credit of amount paid by them from cenvat
Re-credit of CENVAT - the Respondent had paid service tax from cenvat credit, but the same was objected by the department then paid the said service tax amount in cash - Once they paid the service tax in cash, they become eligible for the re-credit of amount paid by them from cenvat
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