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 of IGST on Ocean Freight - The High court quashed the impugned Deficiency Memo Form-RFD-03 related to the applicability of the Supreme Court decision and directed the authorities to process the refund application in accordance with the law.
Refund of IGST on Ocean Freight - The High court quashed the impugned Deficiency Memo Form-RFD-03 related to the applicability of the Supreme Court decision and directed the authorities to process the refund application in accordance with the law.
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