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...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Anonymous donation - membership fees and receipt for carnival expenses - carnival was organized for old Xavierians and present Xavierians students only - assessee is showing that impugned amount was received under four heads for specific purposes and has incurred expenses for prize distribution, carnival expenses and other office establishment expenses then the same cannot be treated as anonymous donation
Anonymous donation - membership fees and receipt for carnival expenses - carnival was organized for old Xavierians and present Xavierians students only - assessee is showing that impugned amount was received under four heads for specific purposes and has incurred expenses for prize distribution, carnival expenses and other office establishment expenses then the same cannot be treated as anonymous donation
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