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...
Principles of natural justice - the impugned order is certainly cryptic. It does not discuss the legal issue raised by the petitioner with reference to documents on records, in as detailed a fashion as may have been appropriate. - The flaw in the present impugned order is that it is rather nonspeaking and omits to consider the circular and case law cited. However, this is not an error so grave so as to justify invoking the extraordinary jurisdiction of this Court. - HC
Principles of natural justice - the impugned order is certainly cryptic. It does not discuss the legal issue raised by the petitioner with reference to documents on records, in as detailed a fashion as may have been appropriate. - The flaw in the present impugned order is that it is rather nonspeaking and omits to consider the circular and case law cited. However, this is not an error so grave so as to justify invoking the extraordinary jurisdiction of this Court. - HC
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