Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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...
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Continuation of criminal proceedings when petitioner was exonerated in the departmental enquiry in the same set of allegation - Creation of false documents and drawing of monies by cheating the Government and misappropriation of Government funds. As the petitioner was exonerated in the departmental enquiry, continuation of proceedings in respect of same set of allegations is nothing but abuse of process of Court - HC
Continuation of criminal proceedings when petitioner was exonerated in the departmental enquiry in the same set of allegation - Creation of false documents and drawing of monies by cheating the Government and misappropriation of Government funds. As the petitioner was exonerated in the departmental enquiry, continuation of proceedings in respect of same set of allegations is nothing but abuse of process of Court - HC
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