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...
Maintainability of appeal - appeal rejected on the ground that the appeal is filed beyond even the condonable period holding that the copy of the best Judgment order is served on the petitioner’s registered e-mail - Commissioner (appeals) directed to determine date of communication of order and circumstances first - It would be needless to observe that the Appellate Authority while considering the question of the date of communication as contemplated under Section 107 of the Act would also have to decide on the merits of the case. - HC
Maintainability of appeal - appeal rejected on the ground that the appeal is filed beyond even the condonable period holding that the copy of the best Judgment order is served on the petitioner’s registered e-mail - Commissioner (appeals) directed to determine date of communication of order and circumstances first - It would be needless to observe that the Appellate Authority while considering the question of the date of communication as contemplated under Section 107 of the Act would also have to decide on the merits of the case. - HC
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