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...
Levy of Entry Tax - stock transfer price - validity of Equalized List Price (ELP), adopted by the appellant - As per Section 4 of the Entry Tax Act, the entry tax payable by the dealer under this Act shall be charged on his taxable quantum relating to goods specified in Schedule-II and Scheduled-III, but there is no such provision for charging of entry tax on ELP adopted by the appellant, same is alien to the Entry Tax Act or VAT Act. - HC
Levy of Entry Tax - stock transfer price - validity of Equalized List Price (ELP), adopted by the appellant - As per Section 4 of the Entry Tax Act, the entry tax payable by the dealer under this Act shall be charged on his taxable quantum relating to goods specified in Schedule-II and Scheduled-III, but there is no such provision for charging of entry tax on ELP adopted by the appellant, same is alien to the Entry Tax Act or VAT Act. - HC
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