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...
Refund in respect of unutilised Input Tax Credit (ITC) - time limitation - The appellate authority concluded that the refund claim can only be made with regard to a specific calendar month. This conclusion is contrary both to statutory prescription and Circular No.37. - the refund claim is within the time limit specified by statute that the petitioner is entitled to refund. - HC
Refund in respect of unutilised Input Tax Credit (ITC) - time limitation - The appellate authority concluded that the refund claim can only be made with regard to a specific calendar month. This conclusion is contrary both to statutory prescription and Circular No.37. - the refund claim is within the time limit specified by statute that the petitioner is entitled to refund. - HC
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