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...
Charitable purposes U/s 2(15) - to aid spreading of the education and update the syllabus and other related educational aspects, two magazines were started by the assessee or their sister concern - Exemption allowed - HC
Charitable purposes U/s 2(15) - to aid spreading of the education and update the syllabus and other related educational aspects, two magazines were started by the assessee or their sister concern - Exemption allowed - HC
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