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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Input tax credit - tax paid on Banquet and catering services for holding members meetings and various events - unless and until the proviso to Section 17(5)(b) (i) is satisfied the applicant is not entitled to Input Tax credit of Food & beverages, outdoor catering - no ITC
Input tax credit - tax paid on Banquet and catering services for holding members meetings and various events - unless and until the proviso to Section 17(5)(b) (i) is satisfied the applicant is not entitled to Input Tax credit of Food & beverages, outdoor catering - no ITC
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