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...
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Validity of the Notification Prohibiting Export of Non-Basmati White Rice - Purchase contracts executed by the petitioner prior to the Notification - The High court found the government's prohibition on the export of Non-Basmati White Rice to be a policy decision aimed at controlling domestic market prices. The petitioner's case did not meet any of the exceptions outlined in the notification allowing certain exports. Thus, the petition was dismissed.
Validity of the Notification Prohibiting Export of Non-Basmati White Rice - Purchase contracts executed by the petitioner prior to the Notification - The High court found the government's prohibition on the export of Non-Basmati White Rice to be a policy decision aimed at controlling domestic market prices. The petitioner's case did not meet any of the exceptions outlined in the notification allowing certain exports. Thus, the petition was dismissed.
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