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 held that the initial provisional attachment order ceased by efflux of time after one year and, in absence of statutory authority for renewal or re-issuance, executive authorities lack power to impose provisional attachment repeatedly; such repetition amounts to executive overreach. The impugned order dated 1 May 2025 effecting a fourth attachment of the petitioner's bank account is quashed and set aside. The authorities are directed to de-freeze the petitioner's bank account forthwith, and in any event within three days from the date of the order. The petition is disposed of.
HC held that the initial provisional attachment order ceased by efflux of time after one year and, in absence of statutory authority for renewal or re-issuance, executive authorities lack power to impose provisional attachment repeatedly; such repetition amounts to executive overreach. The impugned order dated 1 May 2025 effecting a fourth attachment of the petitioner's bank account is quashed and set aside. The authorities are directed to de-freeze the petitioner's bank account forthwith, and in any event within three days from the date of the order. The petition is disposed of.
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