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...
HC allowed the petition challenging tax recovery proceedings against legal heirs of deceased taxpayer. The court found the statutory notice issued to a deceased person was procedurally invalid, violating principles of natural justice. The STO failed to provide legal heirs an opportunity to be heard before confirming tax demand under Section 74 of the Act of 2017. Consequently, the recovery notice against the petitioners was deemed legally unsustainable, and the entire proceedings were nullified due to non-compliance with statutory requirements for proper notice and hearing.
HC allowed the petition challenging tax recovery proceedings against legal heirs of deceased taxpayer. The court found the statutory notice issued to a deceased person was procedurally invalid, violating principles of natural justice. The STO failed to provide legal heirs an opportunity to be heard before confirming tax demand under Section 74 of the Act of 2017. Consequently, the recovery notice against the petitioners was deemed legally unsustainable, and the entire proceedings were nullified due to non-compliance with statutory requirements for proper notice and hearing.
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