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...
Penalty u/s 271B - delay filing of tax audit report contravening section 44AB - In factual matrix the assessee was suffering a financial exigency with legal battel. - This is a sufficient reason for delay in filing the tax audit report before the authority which follow the Section 273B of the Act. - No penalty - AT
Penalty u/s 271B - delay filing of tax audit report contravening section 44AB - In factual matrix the assessee was suffering a financial exigency with legal battel. - This is a sufficient reason for delay in filing the tax audit report before the authority which follow the Section 273B of the Act. - No penalty - AT
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