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...
Respondent granted permission to travel abroad to Dubai and Europe by HC subject to conditions. Investigation pending since 06.06.2022 in FIR registered on 13.04.2021, no chargesheet filed. Respondent cooperated with investigating agencies when summoned, disclosed required information. Appellant failed to disclose timeframe for concluding pending investigations. Respondent cannot be deprived of right to travel abroad in such circumstances. No infirmity found in Single Judge's order imposing conditions while granting travel permission. LPA dismissed.
Respondent granted permission to travel abroad to Dubai and Europe by HC subject to conditions. Investigation pending since 06.06.2022 in FIR registered on 13.04.2021, no chargesheet filed. Respondent cooperated with investigating agencies when summoned, disclosed required information. Appellant failed to disclose timeframe for concluding pending investigations. Respondent cannot be deprived of right to travel abroad in such circumstances. No infirmity found in Single Judge's order imposing conditions while granting travel permission. LPA dismissed.
Note: It is a system-generated summary and is for quick reference only.