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...
The notification outlines specific exemptions from certain provisions of the Competition Act, 2002 for a period of two years. These exemptions apply to enterprises involved in acquisitions, control acquisitions, and mergers or amalgamations meeting certain criteria related to asset value and turnover. - The notification provides guidance on how to calculate the relevant thresholds under section 5 of the Act. It specifies that when a portion of an enterprise or division or business is involved in the transaction, the value of assets and turnover attributable to that portion or division or business shall be considered.
The notification outlines specific exemptions from certain provisions of the Competition Act, 2002 for a period of two years. These exemptions apply to enterprises involved in acquisitions, control acquisitions, and mergers or amalgamations meeting certain criteria related to asset value and turnover. - The notification provides guidance on how to calculate the relevant thresholds under section 5 of the Act. It specifies that when a portion of an enterprise or division or business is involved in the transaction, the value of assets and turnover attributable to that portion or division or business shall be considered.
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