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...
On-money received in business of real estate development carried out - allegation that higher rate having been agreed to be paid, as compared to the contracted rate - The basis for holding that the assesseesse received on money clearly did not apply to maximum properties sold. The said facts and circumstances lead to the inescabable conclusion that the basis therefore was ill conceived. - AT
On-money received in business of real estate development carried out - allegation that higher rate having been agreed to be paid, as compared to the contracted rate - The basis for holding that the assesseesse received on money clearly did not apply to maximum properties sold. The said facts and circumstances lead to the inescabable conclusion that the basis therefore was ill conceived. - AT
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