Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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...
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Appointment of an arbitrator for the adjudication of disputes - Applicability of time limitation - The Supreme Court held that the petition is timely and not hit by limitation, applying the extension of limitation period due to the COVID-19 pandemic as directed by the Court in its suo motu order. Thus, the petition for the appointment of an arbitrator is allowed.
Appointment of an arbitrator for the adjudication of disputes - Applicability of time limitation - The Supreme Court held that the petition is timely and not hit by limitation, applying the extension of limitation period due to the COVID-19 pandemic as directed by the Court in its suo motu order. Thus, the petition for the appointment of an arbitrator is allowed.
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