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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It is repeatedly held by the Hon’ble Supreme Court and other Judicial Authorities that CBEC circulars are binding on the departmental offices, thus inspite of clear instructions revenue has preferred this appeal in violation of said instruction in circular dated 28.04.2008 and by doing so revenue has wasted time of this court.
It is repeatedly held by the Hon’ble Supreme Court and other Judicial Authorities that CBEC circulars are binding on the departmental offices, thus inspite of clear instructions revenue has preferred this appeal in violation of said instruction in circular dated 28.04.2008 and by doing so revenue has wasted time of this court.
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