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...
Approval u/s 80G(5) - eligibility - The tribunal had considered whether the law required significant charitable activities to be carried out to be eligible for registration under Section 80G(5)(vi) of the Act.- It was found that while the law had conditions for eligibility, it did not explicitly mandate a specific volume of charitable activities to be carried out within a certain timeframe. - The High Court also dismissed the appeal, affirming the tribunal's decision - Now, the Supreme Court has chosen not to intervene or overturn the judgment passed by the High Court while keeping the "question of law open.".
Approval u/s 80G(5) - eligibility - The tribunal had considered whether the law required significant charitable activities to be carried out to be eligible for registration under Section 80G(5)(vi) of the Act.- It was found that while the law had conditions for eligibility, it did not explicitly mandate a specific volume of charitable activities to be carried out within a certain timeframe. - The High Court also dismissed the appeal, affirming the tribunal's decision - Now, the Supreme Court has chosen not to intervene or overturn the judgment passed by the High Court while keeping the "question of law open.".
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