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...
Charitable activity u/s 2(15) - the assessee is a coaching institution which is not imparting any formal education resulting in degrees awarded by the recognized schools/universities of India - assessee is not entitled for registration u/s 12AA
Charitable activity u/s 2(15) - the assessee is a coaching institution which is not imparting any formal education resulting in degrees awarded by the recognized schools/universities of India - assessee is not entitled for registration u/s 12AA
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