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...
Impugned order quashed, case remitted to pass fresh orders subject to petitioner depositing disputed tax amount. Impugned order treated as addendum to preceding show cause notice. Writ petition allowed, granting partial relief by providing opportunity to explain case after failure to notice hearing notices earlier, remedying time-barred appellate recourse.
Impugned order quashed, case remitted to pass fresh orders subject to petitioner depositing disputed tax amount. Impugned order treated as addendum to preceding show cause notice. Writ petition allowed, granting partial relief by providing opportunity to explain case after failure to notice hearing notices earlier, remedying time-barred appellate recourse.
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