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...
Disclosure of information respecting assessee u/s 138(1)(b) - Since the authority in this case has categorically set out its satisfaction to the effect that furnishing of information is not in 'public interest', assigning reasons for the same, stating that the material sought for appears only to be for settlement of personal disputes between the parties, find no flaw in the order and no cause to interfere in the subjective satisfaction of the Officer. - HC
Disclosure of information respecting assessee u/s 138(1)(b) - Since the authority in this case has categorically set out its satisfaction to the effect that furnishing of information is not in 'public interest', assigning reasons for the same, stating that the material sought for appears only to be for settlement of personal disputes between the parties, find no flaw in the order and no cause to interfere in the subjective satisfaction of the Officer. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
