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...
Condonation of delay in filing an appeal before the Appellate Authority - The High Court, while acknowledging the delay in appeal filing beyond the condonable period of limitation, emphasized the petitioner's substantive right to seek redress. Considering that the tax liability had already been recovered from the petitioner and a pre-deposit was made along with the appeal, the court directed the second respondent to consider and decide on the appeal without considering the limitation period. As a result, the writ petition was allowed, with no costs incurred.
Condonation of delay in filing an appeal before the Appellate Authority - The High Court, while acknowledging the delay in appeal filing beyond the condonable period of limitation, emphasized the petitioner's substantive right to seek redress. Considering that the tax liability had already been recovered from the petitioner and a pre-deposit was made along with the appeal, the court directed the second respondent to consider and decide on the appeal without considering the limitation period. As a result, the writ petition was allowed, with no costs incurred.
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