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...
Condonation of delay in filing appeal - a prompt decision was taken to prefer an appeal and the communication was sent by the applicant to the advocate making a request to file the appeal against the order of the learned Single Judge but thereafter the appeal was not filed within time and the same was filed with delay of 766 days - It is settled position of law that a party cannot be made to suffer on account of the fault or lapses committed by the advocate. - HC
Condonation of delay in filing appeal - a prompt decision was taken to prefer an appeal and the communication was sent by the applicant to the advocate making a request to file the appeal against the order of the learned Single Judge but thereafter the appeal was not filed within time and the same was filed with delay of 766 days - It is settled position of law that a party cannot be made to suffer on account of the fault or lapses committed by the advocate. - HC
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