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...
Penalty u/s 272A(2)(c) r.w.s. 274 - penalty @ ₹ 100 per day of defaulting period - Since there is no reasonable cause furnished by the assessee for non furnishing of information sought by the ITO(intelligence) u/s 133(6) - order imposing penalty is justified
Penalty u/s 272A(2)(c) r.w.s. 274 - penalty @ ₹ 100 per day of defaulting period - Since there is no reasonable cause furnished by the assessee for non furnishing of information sought by the ITO(intelligence) u/s 133(6) - order imposing penalty is justified
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