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...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Rejection of refund claim - excess payment made in terms of Section 54 of GST Act - Period of limitation - The impugned order is not at all a speaking order. No reasons have been assigned for rejecting the refund application of the petitioner. - Matter restored back - HC
Rejection of refund claim - excess payment made in terms of Section 54 of GST Act - Period of limitation - The impugned order is not at all a speaking order. No reasons have been assigned for rejecting the refund application of the petitioner. - Matter restored back - HC
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