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...
Scope of input services - Rule 2(l) - whether the 'input services' for the 'output service“ of 'Commercial or Industrial, 'Construction Services' can be accepted as 'input services' for 'Renting of Immovable Property' as well. - Prima facie against the assessee - AT
Scope of input services - Rule 2(l) - whether the 'input services' for the 'output service“ of 'Commercial or Industrial, 'Construction Services' can be accepted as 'input services' for 'Renting of Immovable Property' as well. - Prima facie against the assessee - AT
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