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...
Bogus purchases - Even if the transaction is not verifiable, the only taxable is the taxable income component and not the entire transaction. - in order to fulfill the gap of revenue leakage the disallowance of reasonable percentage of such purchases would meet the end of justice.
Bogus purchases - Even if the transaction is not verifiable, the only taxable is the taxable income component and not the entire transaction. - in order to fulfill the gap of revenue leakage the disallowance of reasonable percentage of such purchases would meet the end of justice.
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