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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Levy of tax and penalty - details not matching with verifying sheets - The much is clearly reflected from the record that the petitioner has transported the goods in violation of Rule 138. The findings have been recorded by the authorities below that it was fraudulently done and the penalty was also levied on the petitioner. - Petition dismissed - HC
Levy of tax and penalty - details not matching with verifying sheets - The much is clearly reflected from the record that the petitioner has transported the goods in violation of Rule 138. The findings have been recorded by the authorities below that it was fraudulently done and the penalty was also levied on the petitioner. - Petition dismissed - HC
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