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...
Dishonor of Cheque - Whether Section 143A of the Act is retrospective in operation - section creates a liability that an accused can be ordered to pay over upto 20% of the cheque amount to the complainant during pendency of petition and also machinery for its recovery as arrears of land revenue which may result in arrest and detention of the accused - Amendment is prospective in nature only.
Dishonor of Cheque - Whether Section 143A of the Act is retrospective in operation - section creates a liability that an accused can be ordered to pay over upto 20% of the cheque amount to the complainant during pendency of petition and also machinery for its recovery as arrears of land revenue which may result in arrest and detention of the accused - Amendment is prospective in nature only.
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