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...
Restoration of name of respondent in the Registrar of Companies - allowing this petition would only enable the petitioner (Income Tax Department) to conduct further proceedings under the Income Tax Act - the ingredients provided for in 252(1) of the Act, are satisfied - the petition is allowed - Tri
Restoration of name of respondent in the Registrar of Companies - allowing this petition would only enable the petitioner (Income Tax Department) to conduct further proceedings under the Income Tax Act - the ingredients provided for in 252(1) of the Act, are satisfied - the petition is allowed - Tri
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