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...
Penalty u/s 271(1)(c) - Being unaware, the ex- Directors did not represent the matters either in quantum proceedings or in penalty proceedings. - The present Directors of the assessee-company has faced financial difficulties and labour unrest, and the same is evident from the documents produced before the Tribunal - CIT(A) directed adjudicate the matter - AT
Penalty u/s 271(1)(c) - Being unaware, the ex- Directors did not represent the matters either in quantum proceedings or in penalty proceedings. - The present Directors of the assessee-company has faced financial difficulties and labour unrest, and the same is evident from the documents produced before the Tribunal - CIT(A) directed adjudicate the matter - AT
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