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...
Valuation - inclusion of amount of subsidy - Subsidy under the promotion policy does not reduce the selling price - The amount of subsidy under the promotion policy is not an additional consideration - Section 9 of the Rajasthan VAT Act, 2003 would have no application to the facts of the present case - AT
Valuation - inclusion of amount of subsidy - Subsidy under the promotion policy does not reduce the selling price - The amount of subsidy under the promotion policy is not an additional consideration - Section 9 of the Rajasthan VAT Act, 2003 would have no application to the facts of the present case - AT
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