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...
Not allowing the carry forward of the business loss - If any loss is not be allowed to be carried forward as discussed above, then the revenue has the power to deny the claim of the assessee in that very year only - However, the Revenue has no remedy/power to disturb such claim of the assessee in any other assessment year.
Not allowing the carry forward of the business loss - If any loss is not be allowed to be carried forward as discussed above, then the revenue has the power to deny the claim of the assessee in that very year only - However, the Revenue has no remedy/power to disturb such claim of the assessee in any other assessment year.
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