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...
CENVAT Credit - input services - SEZ unit - the services, which have been claimed by the assessee to have been used as input service for Maintenance & Repair of Immovable Property and Renting of property have actually being used by them for construction of building on SEZ and some residential flats and therefore same cannot be input services for their registered output services.
CENVAT Credit - input services - SEZ unit - the services, which have been claimed by the assessee to have been used as input service for Maintenance & Repair of Immovable Property and Renting of property have actually being used by them for construction of building on SEZ and some residential flats and therefore same cannot be input services for their registered output services.
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