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...
Blocking of Input Tax Credit - Input Tax Credit (ITC) - Goods purchased from the supplier whose gst registration was cancelled with retrospective effect - the supplier was found to be non-existent and not conducting business. - The petitioner contested this, providing invoices, e-way bills, and bank statements as proof of genuine transactions. - the matter is remanded for reconsideration by the assessing officer - HC
Blocking of Input Tax Credit - Input Tax Credit (ITC) - Goods purchased from the supplier whose gst registration was cancelled with retrospective effect - the supplier was found to be non-existent and not conducting business. - The petitioner contested this, providing invoices, e-way bills, and bank statements as proof of genuine transactions. - the matter is remanded for reconsideration by the assessing officer - HC
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