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...
Wealth Tax consequent to addition in Income Tax - assets - presumption - cannot be held to be the assets in the hands of the assessee after the period of more than eight years on the basis of addition in Income Tax - HC
Wealth Tax consequent to addition in Income Tax - assets - presumption - cannot be held to be the assets in the hands of the assessee after the period of more than eight years on the basis of addition in Income Tax - HC
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