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...
Tribunal dismissed the Revenue-Department's appeal against the Commissioner of CGST & Central Excise, Mumbai's decision. - The basis for the demand, which was the variance between Service Tax-3 Returns and Income Tax Returns, was deemed flawed due to inconsistencies, including mismatched financial year comparisons and incorrect service tax rate applications. - AT
Tribunal dismissed the Revenue-Department's appeal against the Commissioner of CGST & Central Excise, Mumbai's decision. - The basis for the demand, which was the variance between Service Tax-3 Returns and Income Tax Returns, was deemed flawed due to inconsistencies, including mismatched financial year comparisons and incorrect service tax rate applications. - AT
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