Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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...
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Disallowance of commission expenses - Though, the payment may be at the convenience of the parties or at the time of availability of funds but the booking the bills after substantial delay proves that these expenditure are not genuine. The confirmation notes and the invoices of brokerage and confirmation note do not prove that services have been rendered.
Disallowance of commission expenses - Though, the payment may be at the convenience of the parties or at the time of availability of funds but the booking the bills after substantial delay proves that these expenditure are not genuine. The confirmation notes and the invoices of brokerage and confirmation note do not prove that services have been rendered.
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