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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Abatement of pending appeal before High Court - notice not served to assessee/LR - Appellant died and his LRs are not available to argue - present Appeal as having abated with a liberty to the LR to revive the said Appeal with proper Application in case, they consider it appropriate
Abatement of pending appeal before High Court - notice not served to assessee/LR - Appellant died and his LRs are not available to argue - present Appeal as having abated with a liberty to the LR to revive the said Appeal with proper Application in case, they consider it appropriate
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