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...
Bail application of professional accountant - During the investigation, various firms were found to have been created by the accused in order to commit the alleged offence and to fraudulently claim the input tax credit (ITC). - No bail granted.
Bail application of professional accountant - During the investigation, various firms were found to have been created by the accused in order to commit the alleged offence and to fraudulently claim the input tax credit (ITC). - No bail granted.
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